A CPA Usually Charges $3,000 to Prepare a Corporate Income

A CPA usually charges $3,000 to prepare a corporate income tax return,including all supplemental schedules.This CPA has agreed to charge the CFO of a mid-size corporation only $10 to prepare the CPA's personal tax return and $5,000 to prepare the corporation's tax return.This CPA:

A) Is engaged in moral licensing
B) Has an accountant-client conflict of interest
C) Has a dual-client conflict of interest
D) Is not acting with integrity