39.It is late December 2018 and Jones Company, a calendar year taxpayer, wants to shift income from 2018 to 2019. Which of the following methods will not achieve its objective?

a.delay shipping of goods that are F.O.B. destination

b.use the installment method on current sales, if permitted

c.prepay interest expense on its bank loans

d.defer billing customers for services provided

e.none of these