You use a predictive approach to managing projects and have just completed your cost baseline. Next, you begin working on determining funding requirements. Which of the following is true?

A. Funding requirements are derived from the activity costs.

B. Management reserves are the difference between the funding requirements and the cost baseline.

C. The management reserve is released in a lump sum at the beginning of the project.

D. Funding requirements are an output of the Estimate Costs process.