Which of the Following Is Not a Method That Managers

Which of the following is not a method that managers may use to achieve a budget income target in a given period?

A) Shift discretionary expenses to the next period
B) Encourage customers to take shipments at the end of the period even though they do not want the products until the next period
C) Fraudulently recognize the next period's sales in the current period
D) Understate budgeted expenses