Question: Thomas is an independent bookkeeper and tax advisor. He is aware that the tax rates are going to be reduced next year. He needs to decide how to manage his expenses and income for the remainder of the year. Which of the following should Thomas not do in light of the expected decrease in tax rates next year? A. Encourage clients to pay in the next year for his year-end services. B. Make an extra contribution to his SEP IRA in the current year. C. Accelerate the upgrade of his office software to this year. D. Postpone updating his business website to next year.