Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Of the three levels of planning, corporate strategy is the broadest.
B) The business-unit strategy should be consistent with the corporate strategy.
C) The marketing strategy should be consistent with both the business-unit and corporate strategies.
D) Strategic planning begins at the marketing level and proceeds through business-unit and corporate levels.
E) Strategic planning begins at the corporate level and proceeds through business-unit and marketing levels.