Competency 1.4 Mark Johns is the new division controller of the Frozen-Foods Division of Lindel Foods. Lindel Foods has reported a minimum 15% growth in annual earnings for each of the past 5 years. The Frozen-Foods Division has reported annual earnings growth of more than 20% each year in this same period. During the current year, the economy went into recession. The corporate controller estimates a 10% annual earnings growth rate for Lindel Foods this year. One month before the December 31 fiscal year-end of the current year, Johns estimates the Frozen-Foods Division will report an annual earnings growth of only 8%. Linda Kay, the Frozen-foods Division president, is not happy, but she notes that the end-of-year actions still need to be taken.Johns makes some inquiries and is able to compile a list of end-of-year actions that were more or less accepted by the previous division controller. Which one of the following proposed actions would clearly present an ethical dilemma to the company and violate the IMA Standards of Ethical Conduct?(1 point) A.Deferring Decembers routine monthly maintenance on packaging equipment by an independent contractor until January of next year. B.Extending the close of the current fiscal year beyond December 31 so that some sales of next year are included. C.Giving salespeople a double bonus to exceed December sales targets. D.Deferring the current periods advertising by reducing the number of television spots run in December and running more than planned in January of next year.