Young Company purchased land and a building on January I, 2014. Management's best estimate of the value of the land was $200,000 and of the building $340,000. However, management told the accounting department to record the land at $320,000 and the building at $210,000. The building is being depreciated on a straight-line basis over 20 years with no salvage value. Why do you suppose management requested this accounting treatment? Is it ethical?