Which of the following taxpayers is using an income shifting tax planning strategy? Multiple choice question. Tyler billed a client in January of Year 2 rather than December of Year 1 because he is expecting to be in a lower tax bracket for Year 2. Tori (33% marginal tax rate) gave several of her investments to her daughter so that the income will be taxed at the daughter's lower tax rate. Wyatt waited to pay his real property taxes for Year 1 until January of Year 2 so that he could take the tax deduction in Year 2. Shelby switched her investments in corporate bonds to nontaxable, municipal bonds