What is budgetary slack?

Select one:

a$.$ It represents the tendency for employees to intentionally underestimate cash and overestimate machines in the budgeting process

b$.$ It represents the tendency for employees to intentionally underestimate revenues and overestimate expenses in the budgeting process

c$.$ Budgetary slack represents the tendency for employees to intentionally overestimate revenues and overestimate expenses in the budgeting process

d$.$ Budgetary slack represents the tendency for employees to intentionally underestimate expenses and overestimate revenues in the budgeting process