Ah, I remember discussing this in class. The budget needs to be able to adapt to changing circumstances, so it can't be fixed. Computer-generated or ideal budgets wouldn't provide the right control information either. I'm confident option C is the correct answer here.
Okay, let me think this through. The business wants to avoid having all users go through all the steps, so I'm guessing the answer has to do with conditional logic or branching. I'll have to carefully consider the options.
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