Answer:
The correct answer is letter "C": Timing.
Explanation:
The timing taxing technique is implemented by companies that pursue accelerating or deferring the recognition of their revenues or expenditures. This strategy matches with some depreciation method like the Modified Accelerated Cost Recovery System (MACRS) by which assets are taxed higher during the first years of usage -likely when the assets are still operating, and lower by the end of the assets' useful life.
