When assessing the current situation in the first step of a marketing plan, it is recommended that one ________.

A) avoids making assumptions of any kind

B) eliminates areas that lack factual data from the purview of the plan

C) utilizes only concrete facts about the future projections and performance gaps

D) generates estimates based on knowledge and experience to be modified in the future

E) substitutes the data of current performance by that of the projected performance in the plan