What is the purpose of accelerating depreciation (AD)? 

a. AD allows a greater depreciation expense earlier in the life of the asset, producing a lower taxable net income and therefore lower taxes. 

b. AD allows a lower depreciation expense later in the life of the asset, producing a lower taxable net income at the later years. 

c. AD allows a greater operating expense earlier in the life of the asset, producing a lower taxable net income and therefore lower taxes. 

d. AD allows a greater amortization expense earlier in the life of the tangible asset, producing a lower taxable.