Two taxpayers each have had $6,000 of income taxes withheld from their wages during the year. After preparing draft versions of their tax returns, the first taxpayer tentatively has a tax liability of $5,900, and the second taxpayer tentatively has a tax liability of $6,100. Taxpayers receive a refund, or must make an additional tax payment, equal to the difference between their tax liability and the tax amounts previously withheld.

Each of these taxpayers is subject to a marginal tax rate of 25%. Also, each of these taxpayers donated clothing worth about $400 to charity during the year, but failed to get detailed receipts that satisfy the Tax Codes substantiation requirements. Therefore, although the taxpayers actually did donate $400 of goods to charity, it is inappropriate for them to claim a charitable contribution deduction. Which of these taxpayers is most likely to cheat by nonetheless claiming a charitable deduction?