For Each of the Three Examples Listed Below (1-3),identify the Category

For each of the three examples listed below (1-3),identify the category of tax planning (A-C)that has been applied.
1.Jack has run a successful proprietorship for the past four years,and has now decided to incorporate his company.
2.Karen has decided not to pay herself a dividend from her corporation,(of which she is the sole shareholder),but has chosen to sell a portion of her shares to an associate instead.
3.XYZ Corporation has chosen to delay the recognition of a discretionary reserve until the following year.
A.Shifting income from one time period to another
B.Shifting income from one entity to another
C.Shifting income from one type of income to another.

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