when formulating feasible strategies for a client, a planner should begin by developing an abbreviated income statement to identify the client's current cash flow situation

b$)$

after arriving at the client's current cash flow situation, the planner should identify the costs associated with implementing the need objectives

c$)$

after identifying the costs associated with implementing the need objectives, the planner should add the required cash outflows necessary to meet the need requirements to the existing cash flow

d$)$

a planner should be concerned if the addition of the cash flow costs causes the net cash flow to be negative