Elsie is comparing her actual income and expenses to her budgeted amounts. She was pleased to see that her net income was higher than expected by $$2,000$ due to a job promotion, and for the most part her expenses matched her planned outflow, with the exception of the following:

Expense Higher $/($Lower$)$ than planned

Utilities $($$$500)$

Groceries $$1,000$

Recreation $$500$

Clothing $($$$400)$

Which statement is true?

a$)$ Elsie had a negative forecasting error of $$1,400.$

b$)$ Elsie had a negative forecasting error $$2,600.$

c$)$ Elsie had a positive forecasting error of $$1,400.$

d$)$ Elsie had a positive forecasting error of $$2,600.$