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What is an effective way of setting the value of line items in a budget?

What is an effective way of setting the value of line items in a budget?
A . Look at each budget expense as an investment and calculate the expected return on that investment
B. Look at each budget expense as an investment and reduce the expected return on that investment
C. Look at each budget expense as an investment and divide the expected return on that investment
D. Look at each budget expense on its own and calculate the expected return on projected investments

Answer: A

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