Charlie's green Lawn Care is a cash basis taxpayer. Charlie Adam, the sole proprietor, is considering delaying some of his 2014 customer billings for lawn care into next year. In addition, he is thinking about paying some of the bills in late December 2014, which he would ordinarily pay in January 2015. This way, Charlie claims, he will have "less income and more expenses, thereby paying less tax!" Is Charlie's way of thinking all right? Explain your