A healthy spend plan ______________________.

	A.	fluctuates over the course of the fiscal year synchronized with the training calendar.
	B.	ensures that subordinate commanders maintain fiscal stewardship to maximize use of UFRs at the end of the year.
	C.	frontloads expenditures in the early quarters to boost obligation rates and ensure all funds are expended by the end of the FY.
	D.	executes spending evenly across the months to ensure that it is expended by the end of the FY.