Which of the Following Statements Regarding the Budget Targets Set $\bold{not}$

Which of the following statements regarding the budget targets set in a participative style of budgeting is $\bold{not}$ true?

A) The budget targets are likely be fairer than those set in an authoritarian style.
B) The budget targets are arrived at by a process of discussion and negotiation between unit managers and senior management.
C) The budget targets are more likely to be lower than budget targets set under the authoritarian style.
D) None of the statements is true.