Tax Break?

Riddle me this, what do you call someone that is due in early January, but is getting induced in three days so they can get the tax break?

As God as my witness, a close friend's friend is doing this.

WTF?!

Some kids are adopted. Some kids are not planned. But some of those kids are the most loved of all.

In hearing this story, I was as infuriated as I was amazed.

"Honey, we were going to name you form 8812. If we didn't have you, we would have had to cut a check to some homeless shelter."

Now, you could argue that Mandy is a numbers person and Jim is a words person (although he could cook, er, balance the books with the best of them). But let me be clear: this story has nothing to do with them. I offer it up for light entertainment.