You are the manager of a nonprofit orphanage. At the end of the year, a local car dealer approaches you with a proposition. He will give you a two-year-old van worth $10,000 that he has just taken as a trade-in on a new vehicle if you will provide him with a tax-deductible donation receipt for a new van worth $30,000. Your current transportation is in very bad shape, and the children really enjoy the field trips they take. Do you accept his proposition? What ethical theory are you using? What are the limitations of this ethical theory in addressing this and other ethical dilemmas?