At the End of the Year, Each of the Department

At the end of the year, each of the department heads is provided with a report that shows their actual expenditures compared to the budgeted amounts the departments heads submitted during the budgeting process. Tu was excited to see he was 15% under budget which meant he would get a bonus. Several of the other department heads asked how he always seems to earn the bonus. One explanation for his success could be

A) he adds an extra 15% above what he thinks he will spend in his budget numbers.
B) he submits a budget number less than he thinks he will spend.
C) he uses the use-it-or-lose-it philosophy when creating his budget.
D) management cut his budget after he submitted it.