The Busiest Time for Tax Preparers Is the Week Prior

The busiest time for tax preparers is the week prior to April 15th. Many tax preparers send out mailings to their regular customers asking the customers to bring their tax information in to the tax preparer's office in January and February. The mailings explain how they will receive their tax refunds much quicker if they bring their information in now rather than wait till the last minute. Tax preparers are using which of the following strategies for shifting demand to match capacity?

A) Differentiate on price
B) Modify timing and location of service delivery
C) Vary the service offering
D) Stretch capacity
E) Communicate with customers