Research Has Shown That Having Several Levels of Management Participate

Research has shown that having several levels of management participate in the budgetary process is beneficial to both the company and the employees.However,there are certain behavioral problems encountered in the process,one of which is the use of budgetary slack.Budgetary slack can best be described as (CMA adapted)

A) the elimination of certain expenses to enhance budgeted income.
B) the planned overestimation of budgeted expenses.
C) a "plug" number used to achieve a pre-set level of operating income.
D) the planned underestimation of budgeted expenses.
E) an inflation factor used to bring historic costs to current levels.