Which statement is true for good budgeting?

Question $12$ options:

$1)$

Include in income the gambling winnings you hope to earn in the next month

$2)$

It is easier to create a budget if your earnings vary by season.

$3)$

It is best to underestimate known expenses in the budget in the hope they may come in less then you expect

$4)$

Numbers in the budget are estimates.

$5)$

It is better to overestimate your income for next year.