Which Is True About Levels of Planning

Which is true about levels of planning?

A) Top management planners in a large organization make long-range strategic plans.
B) Top management should be looking at a one- and two-year horizon and deciding where the organization should be heading over that time span.
C) Top management implements the organization's long-term goals on a smaller level and within shorter time frames.
D) Both a and b
E) All of the above.