You enjoy helping other people learn, and your part-time work as a tutor for high school students has brought in some much-needed income during the past two years. You pride yourself on giving everything you can to help every one of your clients, but you have reached the end of the line with Jeremiah Dias. You know he has the ability, but he refuses to take tutoring seriously and continues to get failing grades in his Fundamentals of Accounting class. You know he isn't getting much value from your tutoring, and you would rather devote your time and energy to a more serious student.

write a letter to Jeremiah's parents, explaining that you will no longer be able to tutor him after this month. (They have already paid you for this month's sessions).