Which Action Would Management Take If the Company Anticipates Selling

Which action would management take if the company anticipates selling $200,000 of goods, of which $20,000 will probably be uncollectible?

A) They would add $220,000 to the cash budget.
B) They would subtract $20,000 from the cash budget.
C) They would not include the $20,000 in the cash budget.
D) They would include $180,000 as a disbursement in the cash budget.