PMP · Question #87
A project manager has been assigned a project to build a new solar farm that will provide clean energy to a new housing complex. The government has decided to reduce the tax on renewable energy produc
The correct answer is C. Update the risk register and take advantage of the opportunity. The project manager should update the risk register to acknowledge both the potential delay (threat) and the tax reduction (opportunity), then plan to leverage the opportunity.
Question
A project manager has been assigned a project to build a new solar farm that will provide clean energy to a new housing complex. The government has decided to reduce the tax on renewable energy products starting 1 January. The supplier has reached out and stated that the order placed for solar panels to be delivered on 20 December might be delayed until early January. On the other hand, the project will face similar constraints due to the December holidays. What should the project manager do about this risk?
Options
- AReview the supplier's contract to understand the terms of sale
- BInsist that the supplier deliver the goods on the agreed date
- CUpdate the risk register and take advantage of the opportunity
- DAccept the risk and update the risk register
How the community answered
(26 responses)- A12% (3)
- B8% (2)
- C54% (14)
- D27% (7)
Why each option
The project manager should update the risk register to acknowledge both the potential delay (threat) and the tax reduction (opportunity), then plan to leverage the opportunity.
Reviewing the contract is a good step but not the primary or complete response to the opportunity presented by the tax reduction; it's more about understanding the threat.
Insisting on the original delivery date ignores the potential financial benefit of receiving the goods after January 1st due to the tax reduction, and may strain supplier relations.
The potential delay of solar panel delivery into January, coupled with the government's tax reduction on renewable energy starting January 1st, presents a dual scenario where a threat (delivery delay) is mitigated by an opportunity (cost savings). The project manager should update the risk register to reflect this new information, specifically noting the opportunity, and then strategize how to take advantage of the tax reduction by aiming for delivery in January, potentially offsetting any negative impacts of the delay.
Accepting the risk without leveraging the significant opportunity of a tax reduction is a missed strategic advantage for the project.
Concept tested: Risk and opportunity management; positive risk response
Source: https://www.pmi.org/pmbok-guide-standards/foundational/pmbok/project-risk-management
Topics
Community Discussion
8
Yusuf A.Jun 8, 2026C is correct here. My senior PM always says to watch for the "opportunity" angle in risk questions, and this one has it written all over it: the tax reduction kicks in January 1, so a short delay actually saves money on the panels. The holidays are a constraint either way, so you factor that in and update the risk register to capture both the threat of delay and the positive opportunity. D is the trap because it treats this as purely negative when there is a clear upside to document and exploit.
Anjali D.Jun 10, 2026Agreed on C, Yusuf, but make sure the register captures the specific trigger date and dollar impact, not just a generic "opportunity exists" note, because our group kept going back and forth on whether a bare mention counts as a proper update versus actually documenting the exploit strategy.
Mateus R.Jun 4, 2026I first leaned toward A since checking the contract sounds like the safe first move, but the key detail is the tax reduction starting 1 January - that turns a delivery delay into a cost saving. Think of it like a farmer hoping the rain holds off one more day so the crop gets a better price at market: the risk register is where you record both threats and opportunities, and PMI wants you to capture this upside, not just shrug and accept it like D suggests.
Nina C.Jun 14, 2026Going with C. The tax reduction is technically an opportunity, not a threat, so I almost picked D because the delay itself is a risk, but the question wants you to see the upside of waiting until January. Coming from teaching, I still have to remind myself that risk includes positive events too, not just things going wrong.
Carlos M.Jun 15, 2026C is right and good catch on positive risk, but the real tell is that the question says opportunity which maps directly to the SWOT definition, so you can skip the overthinking next time.
Anjali D.Jun 20, 2026Our group landed on B because the delivery date is contractual and the project manager should hold the supplier to their obligation rather than passively accepting a delay. A couple of folks argued for C since the tax reduction looks like an opportunity, but the stem frames this as a risk to the project schedule, so enforcing the agreement comes first.
Nina C.Jun 20, 2026Actually it is C because the tax reduction creates an opportunity to accelerate the schedule, and the question asks what the project manager should do about the risk, not enforce the original delivery date. Are you thinking the PM should pursue the expedited delivery to offset the schedule risk, or am I misreading what the stem is asking for?
Carlos M.Jul 3, 2026C. Got this exact scenario on my exam last month, the tax reduction is the opportunity trigger, not a threat. The delay lines up with holidays anyway so updating the risk register to capture the upside is the move.