The Most Important Element of a Business Plan's Financial Plan

The most important element of a business plan's financial plan is the cash budget, which shows:

A) how many units must be sold to recover start-up costs.
B) the tangible assets owned by the firm.
C) how much money is needed to start the business and keep it operating.
D) the salary which the entrepreneur will earn.
E) how many business units should be opened and the annual tax payment to be made.