Where Does Bottom-Up Financial Planning Primarily Gain Information for Creating

Where does bottom-up financial planning primarily gain information for creating budgets?

A) By adding all capital and operational costs from the prior budgetary cycle, and determining potential financial shortages
B) By reviewing last year's program-level costs and adding a percentage of expected additional portfolio costs
C) By adding the cost of all known individual tasks and projects that are planned for the next budgetary cycle
D) By adding all planned operational expenses per quarter then summarizing them in a budget request