The CEO at Big Company Corporation has decided to sell a piece of capital equipment after the company's year$-$end in order to avoid paying capital gains tax this year. Which tax planning method will the CEO be using?

Question $5$ Select one:

a$.$

Transferring income to another entity.

b$.$

This is a form of tax evasion and is not allowed.

c$.$

Converting the nature of income from one type to another.

d$.$

Shifting income from one time period to another.