Choose the definition and example for a rolling budget.

A$.$ The rolling budget is the usual starting point for the operating budget. The revenues are budgeted with the thought to "roll" the sales level to the highest obtainable level.

B$.$ The rolling budget comprises the financial projections of all the individual budgets for a company for a specified period, usually a fiscal year. Before the fiscal year is over, a new budget is prepared for the next fiscal year.

C$.$ A rolling budgeting explicitly incorporates continuous improvement anticipated during the budget period into the budget numbers. The budget would incorporate continuous improvement resulting from, for example, employee suggestions for doing the work faster or reducing idle time.

D$.$ A rolling budget is a budget or plan that is always available for a specified future period, by continually adding a period $($month$,$ quarter, or year$)$ to the period that just ended. A four$-$quarter rolling budget for $2020$ is superseded by a four$-$quarter rolling budget for April $2020$ to March $2021,$ and so on$.$