the Chief Financial Officer of a company which has resided in State ABC for the past five years. The company’s board recently began pushing for cost-cutting measures. Not wanting to lay off any employees, Drew is exploring what the state can offer through additional tax relief. However, upon meeting with the state, Drew discovers that State ABC is unwilling to grant him further tax breaks until the company reaches new growth targets. Not giving up, Drew is pursuing other avenues. During the company’s site selection process, there was a fierce incentive battle between State ABC and neighboring State XYZ. State XYZ also has lucrative incentives for relocation. Although Drew knows that the company’s potential relocation costs would far outweigh incentive benefits, he calls Mary, who works at the State XYZ Economic Development Office. He requests Mary to write a letter detailing what incentives they would be willing to offer. Mary talks further with Drew and suspects that he is not really serious about relocating and only wants the letter to bargain with State ABC on incentives. She refuses to write the letter and calls the State ABC Economic Development Office to alert them of what the company is doing.