19. How many years of monthly data are required to prepare a long-term revenue forecast with valid results and a good sense of historical trends? a) Two years b) Three years c) Five years d) Seven years 20. What is the main advantage of using a structured revenue forecasting process? a) The diligent use of best practices yields more accurate results b) Conservative forecasts may create fictitious revenue gaps c) State governments will incur opportunity costs d) High-growth communities need to carefully consider the costs and benefits of potential new development