Mrs. O is negotiating to purchase a tract of land from DC Company, which is a calendar year taxpayer. DC bought this land six years ago for $480,000. According to a recent appraisal, the land is worth $800,000 in the current real estate market. According to DC’s director of tax, the company’s profit on the sale will be taxed at 30 percent if the sale occurs this year. However, this tax rate will definitely increase to 40 percent if the sale occurs next year. Mrs. O is aware of DC’s need for haste and offers to pay $785,000 for the land with a guarantee that the sale will close by December 31. Should DC accept Mrs. O’s offer?