In information systems management, a decision to rent computing resources (instead of purchasing) may be driven by which considerations?

Introduction / Context:
IT leaders often weigh renting or leasing against capital purchase. The choice affects cash flow, accounting, agility, and the ability to refresh technology without large sunk costs. This question tests recognition of common business motivations for renting computing resources.

Given Data / Assumptions:

• Organization seeks cost control and flexibility amidst rapid hardware change.
• Financial policy may prefer operating expense over capital expense.
• Tax and depreciation rules can influence total cost of ownership.

Concept / Approach:
Renting reduces upfront capital outlay, may offer tax or accounting benefits, and lets teams adapt capacity or switch platforms sooner. In fast-evolving environments, flexibility and predictable monthly costs can be attractive compared to long depreciation cycles.

Step-by-Step Solution:
1) Evaluate cash flow: renting avoids a large lump sum. 2) Consider tax and accounting: rental may be treated differently from capital assets. 3) Assess agility: rental contracts can facilitate upgrades or right sizing. 4) Since all three reasons are valid, select the comprehensive option.

Verification / Alternative check:
Common procurement frameworks list cash flow smoothing, tax posture, and refresh agility as main renting advantages, especially where technology cycles are short.

Why Other Options Are Wrong:
Option A/B/C: Each is individually true but incomplete.
Option E: Incorrect since there are valid reasons to rent.

Common Pitfalls:
Ignoring non-financial factors such as vendor lock-in, data residency, and contractual exit terms which also impact the decision.

Final Answer:
All of the above