Sabrina loves the latest fashions, but she is also very charitable. Every year she donates her previous year's clothing to Goodwill. Sabrina estimates the value of her donation to be approximately $6,000. Sabrina recently learned that because her donation exceeds $5,000, she must support her donation with an appraisal and signed statement by the appraiser on Form 8283. Sabrina decides to claim a charitable deduction of $4,900 to avoid the appraisal requirement. What do you think of Sabrina's decision? Do you think the IRS has reason to be suspicious of contributions that fall just below $5,000? Why?