In a school that has experienced several budget cuts in recent years, a principal is leading a committee of stakeholders who need to determine how to allocate increasingly limited financial resources for the coming academic year. Which of the following actions by the committee would be most helpful and appropriate to take as a first step in this process? O A. ranking school departments and programs based on the efficiency with which they have used their funding in recent years O B. comparing the school's current per capita spending on different student subgroups OC. identifying funds that need to be earmarked for a given purpose due to grant guidelines or other restrictions OD. assessing the likely future success of each school program in meeting its defined goals