Richard and Sylvia would like to reduce their adjusted gross income so they can take maximum advantage of the tax credits available to them. Which of the following actions would help them reduce their AGI? Question 24Select one: a. Defer state and local tax payments to the following year. b. If they owned a cash basis business, avoid the payment of certain expenses in the current year. c. Income from short-term obligations that straddle the year-end should be deferred to the following year. d. Accelerate to this year charitable contributions that would have been made in the following year