This budgeting method entails $(1)$ defining specific promotion objectives, $(2)$ determining the tasks needed to achieve these objectives, and $(3)$ estimating the costs of performing these tasks. The sum of these costs is the proposed promotion budget. This method is called the $\_\_\_\_\_\_\_\_.$

Question $5$ options:

A$)$

competitive$-$parity method

B$)$

objective$-$and$-$task method

C$)$

percentage$-$of$-$sales method

D$)$

affordable method

E$)$

promotional method