An Advantage of Top-Down Budgeting Is

An advantage of top-down budgeting is:

A) that top management estimates of project costs are often quite accurate, at least in aggregate.
B) an elimination of the friction between top and lower levels in the competition for budget money.
C) that projects are no longer a zero-sum game among lower level managers.
D) top management budgets, by definition, cannot experience overruns.