8. Award: 10.00 points Rory has run a successful proprietorship for the past four years and has now decided to incorporate the business. Which category of tax planning has Rory applied? 11. Award: -> Transferring income from one entity to another Converting income from one type of income to another Shifting income from one time period to another Converting income from one jurisdiction to another This is an example of shifting income from the entity of 'individual' to the entity of 'corporation