One Negative Effect of Using Sales Forecasts to Dictate Sales

One negative effect of using sales forecasts to dictate sales quotas for sales departments is that:

A) salespeople have not seen the forecasts and won't understand how to interpret them without guidance
B) executives do not understand the methods used to calculate the forecasts
C) executives may underestimate the skills of the salespeople and set the quotas too low
D) sales managers may deliberately forecast lower numbers than they actually predict they will achieve
E) sales managers may inflate their sales forecasts to look good to management