Question: What is Shelldrake's follproof plan?  Answer the above question based on the context below:  Young filmmaker Stevie Horowitz eagerly awaits a meeting with big shot Hollywood film producer J.P. Shelldrake. Shelldrake has been desperately searching for a way to avoid problems with the IRS and unpaid millions owed them in back taxes. His brilliant yet overpaid accountant devises a scheme to allow the producer to write off the expenses of his next movie release, but only if the film is a box office flop. Armed with his foolproof plan, Shelldrake agrees to meet with Stevie and screen his film "Lobster Man From Mars" (financed by Stevie's jailed con man Uncle Joey). The plot resembles the premise of The Producers by Mel Brooks. Inside Shelldrake's private screening room, the "film within the film" begins. They watch the weird plot unfold: Mars suffers from a severe air leakage. The King of Mars commands the dreaded Lobster Man and his assistant Mombo, a gorilla wearing a space helmet, to pilot his flying saucer to Earth then steal its air. Once landed, the Lobster Man wastes no time transforming hapless victims into smoking skeletons. On a lonely road, John and Mary, a young and innocent couple discovers the hiding place of the flying saucer in a dark and mysterious cave. They attempt to warn the authorities but are ignored. Successfully contacting Professor Plocostomos, a plan is created to lure the Lobster Man to Mr. Throckmorton's Haunted House that just happens to be surrounded by boiling hot springs.  Once lured, it is simply a matter of pushing the Lobster Man into the hot water where he will be boiled to death. The plan is interrupted by Colonel Ankrum and his troops. The house is shelled and destroyed, the Lobster Man flees to his cave, taking Mary with him.
Answer:
write off the expenses of his next movie release