Jeff is an accountant for his firm, a medium-sized company with 125 employees. The firm has traditionally maintained the administration of its payroll. His coworker, the only other accountant in the firm, retires. Because of budget concerns, the firm chooses not to refill the position. What options does Jeff have regarding administration of the payroll? (You may select more than one answer.)

Outsource payroll tasks to certified payroll preparation firm.

Self process the payroll by buying a software program.

Opt not to process payroll data at all.

Discounting some business operation so that payroll transactions are limited.

Opt not to maintain payroll records.