What Is the Greatest Shortcoming for the Percentage-Of-Sales Method of Setting

What is the greatest shortcoming for the percentage-of-sales method of setting the advertising budget?

A) The percentage-of-sales method is too expensive to be used by small business owners.
B) The percentage-of-sales method violates the principle that marketing activities should stimulate sales rather than occur as a result of sales.
C) The percentage-of-sales method assumes that a certain number of dollars are needed to sell a certain number of units.
D) The percentage-of-sales method encourages top management to think of growth in terms of percentages.
E) The percentage-of-sales method assumes the marketplace will be dynamic.