As Peter does not like paying tax he has decided to pre-pay on 1 June 2023, $20,000 of next year's rental interest expense on his rental property in advance so that he can receive the benefit of this deduction in the 2023 year tax return. How will this interest prepayment be treated for tax purposes? Group of answer choices This is an example of tax evasion This is an example of a sham This is an example of tax planning This is an example of tax avoidance