Which One of the Following Statements Is Correct? Budgetary Slack

Which one of the following statements is correct? Budgetary slack occurs where managers:

A) are very demotivated and so are likely to ignore budgeted targets for achievement
B) set targets for a broad general range (e.g.5-10% increase) rather than committing to specific figures
C) are so inefficient in preparing the budget that they miss the deadlines for submission of the figures
D) set themselves low achievement targets so that they will be easily able to outperform the budget