Which of the Following Is an Advantage of Zero-Based Budgeting

Which of the following is an advantage of zero-based budgeting?

A) Zero-based budgeting is time consuming.
B) Zero-based budgeting forces managers to justify each dollar in the budget to ensure that some expenses are lower in a current year compared to what they were in previous years.
C) Zero-based budgeting is labor intensive.
D) All of the above are advantages.