Which of the Following Is Not a Reason for Padding

Which of the following is not a reason for padding a budget with slack?

A) People often perceive their performance will look better in their superior's eyes if they can "beat the budget"
B) The budget was developed by top management who have no idea of what goes
C) on in the various units of the company
D) Budgetary slack is often used to cope with uncertainty
E) Budgetary cost projections often are cut in the resource allocation process