1.3. You’ve been hired by Creative Accountants, economic consultants. Your assignment is to make suggestions about how to structure a government’s accounts so that the current deficit looks as small as possible. Specifically, they want to know how to treat the following:

a. Government pensions.

b. Sale of land.

c. Social Security taxes.

d. Proceeds of a program to allow people to prepay taxes for a 10 percent discount.

e. Expenditures on F-52 bombers.