Which of the following would not be ethical?

Group of answer choices

Cutting spending near the end of the period due to cash flow shortages.

Delaying maintenance on planned machines until the next period to cut costs and improve net income.

Reducing company travel to cut costs and keep expenses low and improve net income.

Reclassifying period expenses to product expenses to move them to inventory on the balance sheet and keep them off the income statement to improve net income.