Tom works for Roadrunner Motors, a company that manufactures automobiles. Tom purchased a new automobile from Roadrunner at the company's cost of $10,000. The retail selling price for the automobile is $15,000. Sue works for Coyote, Inc., an auto dealership, which sells the car manufactured by Roadrunner. Sue purchased an auto mobile identical to Tom's from Coyote. The price Sue pays is equal to Coyote's cost of the automobile ($13,500). Tom and Sue each receive a salary of $40,000 per year. Considering only the above information, do Tom and Sue have equal ability to pay income taxes for the year? Does equitable treatment occur? If not, how should the tax law be changed to produce equitable treatment?