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139. A buyer wishes to import 300 sports cars from their supplier over a three month period. Import regulations will only allow a maximum of 100 sports cars to be shipped into the country each month by the buyer without the imposition of import duties and port-to-port shipment takes a maximum of ten days. Which of the following shipment schedules will best protect the buyer from the imposition of import duties?a) 100 cars in January, 100 cars in February, 100 cars in March.b) 100 cars in the middle of January, 100 cars in the middle of February, 100 cars in the middle of March.c) 100 cars by the end of January, 100 cars by the end of February, 100 cars by the end of March.d) 100 cars at the beginning of January, 100 cars at the beginning of February, 100 cars at the beginning of March.

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