Why Is the Task or Objective Method of Establishing a Promotion

Why is the task or objective method of establishing a promotion budget often called the buildup method?

A) because it creates an IMC budget out of fragmented departmental budgts
B) because it is most suited for the integrated methods of costing (IMC) approach
C) because it is always developed by line personnel
D) because of the way the budget is constructed
E) because the total promotional budget for all competitors equals 100 percent