Which of the Following Is an Example of Objective and Task

Which of the following is an example of objective and task training budgeting?

A) the firm's profits have increased, so the sales manager allocates more money for basic training
B) a sales manager notices a competitor is spending more on training and adjusts his own training budget accordingly
C) the firm has money leftover after paying for everything else, so the sales manager uses it for training
D) a sales manager notices a new market and allocates money to train the sales representatives to serve this market
E) the task of money-making from commissions is used to pay for the objective training