John has been charged with developing a new budget for the claims office for the upcoming year,. Data on trends of new, open, closed, and reopened claims are all important in the budgeting process. Which one of the following is likely determined with this data? Select one: A. The IBNR that will be posted for the upcoming year B. The overall reserves that will be necessary to be established C. The staff necessary to manage changes in volume D. The overall salary increases that will be given for the year