Which of the Following Statements Concerning Budgets Is Not True

Which of the following statements concerning budgets is not true?

A) Budget targets can sometimes be unreasonable or too difficult to achieve.
B) Budgets should be based on consideration of past performance and assessment of the expected trading and operating conditions.
C) Budgets need to be continually adjusted in the light of subsequent events.
D) Budget targets can never be too high as it is always best to make people try harder to reach a goal.