Suppose that Congress reduced corporate tax rates from 35 percent to 25 percent, effective January 1 of next year. Suppose it is December, you know that the rates are about the drop, and you are the CFO of a major publicly-traded manufacturer. You know you have an incentive to delay sales from December of this year to January of next year, which you can do by delaying some year-end shipments from December until January. Which of the following nontax factors are likely to limit the extent to which you shift income. A. Reporting lower EPS in the current year. B. Making your customers unhappy with shipping delays. C. Implicit taxes D. Both a and b E. Both b and c