Program planning budgeting system has the following advantages over incremental budgeting: A. Program planning budgeting accounts for revenue and expenditure information whereas incremental budgeting does not B. Program planning budgeting incorporates performance objectives and measurement objectives whereas incremental budgeting does not C. Program planning budgeting is based on the previous years budget whereas incremental budgeting is not D. Program planning budgeting accepts a floor of fixed expenses whereas incremental budgeting does not E. Program planning budgeting is the same as incremental budgeting and has no advantages