Which of the Following Is Not a Valid Reason for Preparing

Which of the following is not a valid reason for preparing a cash budget?

A) It enables required overdrafts to be anticipated and arranged with the bank.
B) It reveals the expected bank balance as at the end of each month.
C) It allows the business owner to see whether the business is likely to make a profit or a loss.
D) It enables the timing of fixed asset expenditure to be planned.