An escrow to purchase property was opened on september 1, 2005, and all instructions were placed in escrow, with closing scheduled for december 1, 2005. prior to the closing of the escrow, the seller requested the escrow agent to change the closing date to january 2, 2006 for income tax purposes. however, the buyer would not agree to this. the escrow agent should

a) change the closing date.
b) refuse to change the closing date without the buyer's approval.
c) take a position as a reconciler and try to bring the buyer and the seller to an agreement.
d) change the date after the seller signs a release relieving the escrow agent from all liability for making the change.