State revenues from the corporate income tax are at risk due to the recent trend of companies moving their headquarters to suburban areas. Many of these companies are investing in expensive fleets of executive vans to transport their staff to and from the more distant suburbs. Since the expenses incurred for these vehicles can be deducted from their gross corporate income, these companies end up paying less in taxes to the state. We need to take measures to prevent the loss of these essential tax revenues.

Which of the following, if true, most undermines the reasoning on which the argument is based?