What Role Does the First Concurrent Budget Resolution Play in the Annual

What role does the First Concurrent Budget Resolution play in the annual production of the federal budget?

A) It places final mandatory limits on federal spending.
B) It is the first committee evaluation of the president's budget proposal, which must then be evaluated by Congress.
C) It sets the deficit reduction targets that must be met by the administration.
D) It sets preliminary targets on spending based on congressional budget committee recommendations.