Which Statement Relating to the Provision of Motivation as a Benefit

Which statement relating to the provision of motivation as a benefit of budgeting is not true?

A) An improperly prepared budget may have an adverse effect on motivation.
B) To increase the chances of acceptance the budget is best approached from the bottom up.
C) When all levels of management participate in preparing the budget it has a better chance of acceptance.
D) The budgeted level of performance should be beyond that attainable with a reasonably amount of effort, to provide employees with a challenge.