10. Jet, a CPA, is preparing the finance department's budget for next year. He thinks expenses will be about $120,000, but decides to add a cushion of $80,000, for a total submitted budget of $200,000. Which one of the following is the main ethical issue in this situation? a) Jet is preparing the budget without discussing it with any other employees in the finance department. b) There is no documentation of the $120,000 expected expenses. c) The cushion of extra expenses added by Jet does not represent actual expected expenses. d) The organization's board is not overseeing the budgeting process