Below Are Some Budgeting Techniques Which Are Used Rarely (Or

Below are some budgeting techniques which are used rarely (or more often) by government agencies and corporations. Which is true? $$\begin{array} { | l | l | c | c | } \hline &&\text { Private } & \text { Public } \\&&\text { sector } & \text { sector }\\\hline \text { a. } & \begin{array} { l } \text { Encumbrance } \\\text { accounting }\end{array} & \text { Often } & \text { Rarely } \\\hline \text { b. } & \text { Flexible budgeting } & \text { Rarely } & \text { Often } \\\hline \text { c. } & \text { Budget lapsing } & \text { Often } & \text { Rarely } \\\hline \text { d. } & \text { Zero-based budgeting } & \text { Rarely } & \text { Often } \\\hline \text { e. } & \text { None of the above } & & \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D
E) Option E