Which of the following would not likely motivate management to time the write off of impaired assets in the current period?

a. Current unaudited net income is abnormally high in relation to prior years.

b. The current rate of earnings growth is abnormally low in relation to prior years.

c. Current unaudited earnings per share is abnormally high in relation to prior years.

d. Current unaudited selling and administrative expenses are abnormally low in relation to prior years.

Choose the correct answer.