Fred, a cash basis taxpayer, received a $15,000 bonus from his employer in 2018. The bonus was based on the company’s profits for 2017. In 2019, the company discovered dial its 2017 profits w'ere computed incorrecdy. As a result, Fred received an additional $10,000 with respect to 2017 profits. Fred’s marginal tax rate in 2018 was 12%, and it was 35% in 2019- Sue, also a cash basis taxpayer, received a $35,000 bonus in 2018 that was based on 2017 profits. In 2019, the company discovered that it had overstated its profits in 2018. As a result, Sue was required to repay $10,000 of her bonus in 2019. Sue was in die 35% marginal tax bracket in 2018 and in the 12% marginal bracket in 2019- What special tax treatment is available to Fred and Sue as a result of their employer's errors?