Decision makers use the income statement to evaluate the quality and persistence of earnings. Which of the following matters would lower the quality or future persistence of reported income from operations, for Specialty Wholesaler? $($Select all that apply.$)1)$ The company will experience tariff's on purchases next year. $2)$ Specialty Wholesaler classified inbound shipping on merchandise received as selling expenses. $3)$ Congress will lower the federal income tax rate. $4)$ The company does not have any land to sell next year. $5)$ The company plans to spend $\backslash (7\backslash \%\backslash )$ more in selling expenses to achieve an expected $\backslash (5\backslash \%\backslash )$ increase in sales.