Government officials of Country Z estimate that next year’s public programs will cost $19 million but that tax revenues will be only $15 million. Which of the following statements is false?

A. Country Z’s tax system is sufficient.

B. Country Z’s government is engaging in deficit spending.

C. If Country Z must borrow $4 million to pay for its public programs, its national debt will increase by $4 million.

D. Country Z’s government could balance its budget by eliminating a program that costs $4 million.