Samantha is an accountant who operates as a sole proprietorship using the cash method of accounting. Samantha’s had a great year this year (2014) but she is worried that the additional income she has earned will push her into a higher tax bracket. She decides to defer sending out bills for the work she did in December 2014 until January of 2015 and pays all of her bills that are due in January 2015 in December 2014. Is Samantha abusing the cash accounting rules? Why or why not?