The new CEO of a company takes over on December 10, 2013. He is promised a significant bonus for every percent he can increase net income in 2014 over 2013 results. Which of the following actions would not be considered unethical?

a.Overstating the cost of machinery purchased in 2014.

b.Prepaying 2014 expenses in 2013.

c.Deferring 2014 expenses to 2015 and accruing revenues in 2014 that don't exist.

d.Recording 2014 revenue as unearned revenue.