Which one of the following actions would result in a decrease in income?

a) Liquidating last-in, first-out layers of inventory when prices have been increasing.

b) Changing from first-in, first-out to last-in, first-out inventory method when prices are decreasing.

c) Accelerating purchases at the end of the year when using the last-in, first-out inventory method in times of rising prices.

d) Changing the number of last-in, first-out pools.