Which of the following statement is true?

A. Else being equal, it is recommended to accelerate deductions when the tax rates are increasing over time.

B. The income-shifting strategy works best when different taxpayers have the same tax rates.

C. A high-tax rate parent employing her low-tax-rate son in the family business is an example of conversion strategy.

D. A conversion strategy is illustrated by a case where an employer provides tax-free fringe benefits to employees rather than taxable salary.

E. The objective of tax planning is to minimize the after-tax wealth.