$75.$ A marketing plan $\_\_\_\_\_\_\_\_.$

A$)$ is a document that includes a description of the marketing environment

B$)$ is the managerial guideline process that matches a firm's resources and needs

C$)$ is the process that matches the organizations resources and capabilities

D$)$ includes the decisions that guide the entire organization or its business units

E$)$ is another name for a SWOT analysis