The sole shareholder of ABC Co$.$ purchased the shares of the company in $2016$ for $$25,000$ and has recently valued the shares at $$150,000.$ In preparation to sell he company to an arm's$-$length party, the shareholder decided not to issue the usual annual dividend of $$20,000.$ What type of tax planning is the shareholder ngaging in$?$Multiple ChoiceTransferring income from one entity to anotherConverting income from one type of income to anotherShifting income from one time period to anotherConverting income from one jurisdiction to another