Art is in the 28% marginal tax bracket for 2016. He owes a $10,000 bill for business expenses. Since he reports taxable income on a cash basis, he can deduct the $10,000 in either 2016 or 2017, depending on when he makes the payment. He can pay the bill at any time before January 31, 2017, without incurring the normal 8% interest charge. If he expects to be in a 33% marginal tax bracket for 2017, should he pay the bill and claim the deduction in 2016 or 2017?