You will be given a definition of a task first, then some input of the task.
In this task, you are given a context and four options. Each option is a suggested ending for the context. You should read the context and pick the best ending for the context. Please answer with "A", "B", "C", and "D".

[header] How to create a business budget [title] Familiarize yourself with budgets. [step] A budget can be seen as a roadmap for your business-it provides an overview of what you will be spending and making over a future time period. A proper budget will include educated estimates as to what you will make (revenues), and a precise plan for your spending. <sep> (A) [title] Figure out how fast you need to reduce your portion of your expenses. [step] Getting a business plan for your expenses will be considerably easier, as will figuring out how much to spend to start your business. (B) [substeps] Talk to your employee about whether or not they will be expected to spend their money. If they do not, have them estimate. (C) Budgeting is a key aspect of developing a business as a whole, especially in the early stages. [substeps] Figure out what income you will need for starting a business. (D) Following your budget successfully can ensure your business is profitable and achieves its goals. [substeps] For example, assume your business is planning for next year.
Output:
D