Firm A expects to receive a $$25,000$ item of income in August and a second $$25,000$ item of income in December. The firm could delay the receipt of both items until January. As a result, it would defer the payment of tax on $$50,000$ income for one full year. Firm A decides to receive the August payment this year $($and pay current tax on $$25,000$ income$)$ but delay the receipt of the December payment. Can you offer an explanation for this decision?