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I'm that guy, at least I am today. Never link simply for the 'SEO Juice'. If you follow that strategy, you will get your client/yourself in trouble in short order. Is this link legit? Will it drive traffic to the target site? Is it even remotely related? All of the numbers can be easily gamed. If you handle the situation intelligently, you'll have a happy client - without worry of penalties.

I would recommend exploring the concept of geotagging images, as well, if this is for a local business.