参考号：EM13132729

The new management of YC Inc. has increased the amount of their year-end liability-expense accruals by over 35% compared to recent years, primarily in recording estimated future warranty expenses. The most likely reason for this action is to:

a）今年增加净收入，使新管理看起来不错。

b）在未来期间使净收入更高。

c）本年度最大化其奖金（基于股票价格赞赏）。

d）当年最大化其奖金（基于净收入）。