Which of These Is Not a Limitation of the Traditional

Which of these is not a limitation of the traditional approach to control through budgets?

A) The expense of preparing a budget is too great for the average business.
B) The difficulty of creating clear lines of demarcation between areas of responsibility of various managers.
C) The difficulty of separating the causes of variances into controllable or uncontrollable factors.
D) None of the above, i.e. all are limitations.