As of December 30, 2010, Robin Corporation (a calendar year taxpayer) has gross income from operations of $497k, expenses from operations of $556k and dividends received from domestic corporations (less than 20% ownership) of $200k. Currently, Robin does not expect any more income or expenses to be realized by year-end. However, Robins' tax department has suggested that the corporation incur another $1,001 of deductible expenditures before year-end. What is the motivation behind the tax department's recommendation, and is such year-end tax planning ethical?