The key difference between a zero-based budget and an incremental budget is: Select one: a. Zero-based budgets use historical information and incremental budgets do not b. Zero-based budgeting requires managers to start from scratch, while incremental budgeting involves creating budgets based on the previous year's budget c. Incremental budgeting requires managers to start from scratch, while zero-based budgeting involves creating budgets based on the previous year's budget d. Incremental budgeting does not include input from the lower levels of the organization, while zero-based budgeting does