At the small practice where you work, it is commonplace to bill for medical services performed both to patient and to insurance. Sometimes payments from each of the parties can ake a while to come in$.$ All of the following are potential negative consequences of this except

a$.$ a discrepancy between revenue and cash received

b$.$ a percentage of the payments never get paid

c$.$ there may not be enough cash coming in to maintain experses

d$.$ tax burden on the practice is increased due to the discrepancy