Which of the Following Statements Concerning Zero-Based Budgeting Is True

Which of the following statements concerning zero-based budgeting is true?

A) Zero-based budgeting specifies that every line item must be rounded to the nearest thousand dollar increment.
B) Zero-based budgeting specifies that every expenditure must be justified.
C) Zero-based budgeting is a variation of the incremental approach.
D) Zero-based budgeting is mainly used to assess research and development departments and similar departments where the relationship between inputs and outputs is weakest.