One of the Most Common Problems in Incentive Systems Design

One of the most common problems in incentive systems design is:

A) creating a set of goals instead of focusing on just one goal at a time.
B) picking an expedient goal that is easy to measure,but doesn't aim at the company's strategic goals.
C) designing incentive goals that are capable of being affected by the targeted employee or group of employees.
D) completely separating the incentives from base pay.
E) making the incentive goals difficult to achieve.