Multinational Firms Have Additional Challenges When Preparing Budgets

Multinational firms have additional challenges when preparing budgets. Which of the following is not such a challenge?

A) A multinational firm's budget must reflect the translation of foreign currency into U.S. dollars
B) High or unpredictable inflation (or deflation) makes it difficult to prepare budgets
C) The economies of all countries fluctuate in terms of consumer demand, availability of skilled labor, laws affecting commerce, etc
D) All of the above are challenges