What Is the Major Disadvantage of the "All You Can

What is the major disadvantage of the "all you can afford" approach to budgeting for training?

A) resources allocated for training may fall short of what is needed
B) more resources may be invested in trainees than necessary
C) it is difficult to itemize on tax forms
D) differences in training quality at different times may expose the firm to potential lawsuits from new hires who do not succeed
E) it lends itself to shallow thinking and may make managers lazy when deciding what type of training is appropriate