The CIMA definition of zero-based budgeting is set out below, with two blank sections. "Zero-based budgeting: A method of budgeting which requires each cost element ____________, as through the activities to which the budget relates ____________." Which combination of two phrases correctly complete the definition?

• A. to be specifically justifies, & were being undertaken for the first time
• B. to be set zero, & could be out-sourced to an external supplier
• C. to be specifically justifies, & could be out-sourced to an external supplier
• D. to be set zero, & were being undertaken for the first time