$($Chapter $14)$ Three CEOs receive preliminary $2023$Q$4$ quarterly financial statements from their CFOs. Each CEO can take advantage of an accounting loophole. If the CEO uses the accounting loophole, their EPS for $2023Q4$ will increase by $$0\mathrm{.}10$ and their future EPS for $2024$ Q $1$ will decrease by $$0\mathrm{.}10.$ Below is a chart showing the historical quarterly earnings for the $3$ firms. Which CEO is the most likely to take advantage of the accounting loophole and why?

$\backslash$table$[[$CEO$,2022$Q$4$ EPS,$2023$Q$1$ EPS,$2023$Q$2$ EPS,$2023$Q$3$ EPS,$2023$Q$4$ EPS$],[$Garrett$,$$$0\mathrm{.}43,$$$0\mathrm{.}52,$$$0\mathrm{.}22,$$$0\mathrm{.}08,$$$0\mathrm{.}76$