Which of the Following Is $\textbf{ not}$

Which of the following is $\textbf{ not}$ a consequence of a sales budget developed by an overly optimistic marketing department?

A) Too much inventory may be produced.
B) Too much material will be ordered.
C) The company will fail to achieve its budgeted income.
D) All of these ans choices are consequences of a sales budget developed by an overly optimistic marketing department.