Which of the Following Is the Best Definition of Cash

Which of the following is the best definition of cash budget?

A) The time between receipt of inventory and payment for it.
B) A secured short-term loan that involves either the assignment or factoring of receivables
C) The time between sale of inventory and collection of the receivable.
D) Costs that rise with increases in the level of investment in current assets.
E) A forecast of cash receipts and disbursements for the next planning period.