Which of the Following Is True About Budgetary Slack

Which of the following is true about budgetary slack?

A) Budgeting is most effective when lower-level managers actively participate and meaningfully engage in the budgeting process.
B) Subordinates never "play games" and build in budgetary slack.
C) Budgetary slack fails to provide managers with a hedge against unexpected adverse circumstances.
D) One approach to dealing with budgetary slack is to avoid benchmark data when setting the budget.
E) Rolling budgets is another approach to reduce budgetary slack.