Which of the Following Statements Best Describes Cash Budgets

Which of the following statements best describes cash budgets?

A) Depreciation expense is not explicitly included, but depreciation effects are reflected in the estimated tax payments.
B) Cash budgets do not include financial expenses such as interest and dividend payments.
C) Cash budgets do not include cash inflows from long-term sources such as bond issues.
D) Changes that affect the DSO do not affect the cash budget.