Echo corp is a calendar year taxpayer using the accrual method of accounting. In the current year, its boeard of directors authorizes a $10,000 contribution to the girl scouts. Echo pays the contribution on March 10 of the next year. Echo may elect to treat part of all the contributions as having been paid in the current year. If the corporation pays the contribution after March 15 of next year, it may not deduct the contribution in the current year but may deduct it next year. What is your opinion of the client's request?