"Uncertainty" may be defined as the possibility that

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$$ A$.$ the budgeted amount will be either higher or lower than the expected amount

$$ B$.$ an actual amount will be the same as an expected amount

$$ c$.$ an actual amount will be either higher or lower than the expected amount

$$ D$.$ a budgeted amount will be the same as an estimated amount

$$ E$.$ the budgeted amount will be lower than the estimated amount