An Example of People Acting in Advance of a Measurement

An example of people acting in advance of a measurement being finalized, to try to ensure a favorable rule is adopted, would be

A) A manager deliberately undercounts the amounts of sales of liquor at a bar, by not counting any sales after midnight.
B) A company offering goods for sale in the last week of December at a major discount, in order to increase the year's sales total.
C) A chief executive seeking to take a public company private.
D) A company lobbying Congress to allow certain costs to be deducted from taxable income immediately, rather than over time.