Samuel, a project manager, and Martha, his subordinate, are working on a project. In the budgeting phase, Samuel is responsible for estimating the costs for Level $1$ tasks and Martha is responsible for estimating the costs for Level $2$ tasks. While collating the data, Samuel finds that the total estimated cost for Level $1$ tasks is much lower than the total estimated cost for Level $2$ tasks. Which of the following is a reason for this discrepancy?

Group of answer choices

Subordinates tend to have more experience than higher management in allocating costs.

Project managers and subordinates are often dishonest in their estimations.

Jobs always look easier, faster, and cheaper to the project manager than to the subordinates who have to do them.

Project managers are naturally pessimistic and want to build in protection for everything that might possibly go wrong. project mangement course