Which of the following has no impact on the timing or amount of operating cash flows? O Adopting a less conservative depreciation policy for book (i.e. financial reporting) purposes O Utilizing an option in the tax code to immediately deduct (for taxes) the full cost of tangible equipment purchases, leaving book (i.e. financial reporting) depreciation unchanged. O Switching from giving employees cash bonuses to stock option grants Providing a 20% discount if customers to pay their invoice within five days