You have the option to elect to receive your $100,000 bonus in either Jan 2020 or deferring it into Jan 2021, for exactly 1 year. Your tax rate in 2020 is 30% and is expected to be 20% in 2021. The rate of return from investing your 2020 bonus would be 6%. Which year would provide the larger after tax result? Provide calculations. What other issues might you want to consider?