Janet is forecasting how inuch moncy her department needs to support a new project. She estimates that two people and $$25,000$ in expenses will cover her needs. Because management typically insists on reducing forecasts by $20$ percent, she increases her estimates to allow for that reduction. Which of the following factors is iltustrated in this situation?

A$)$ Padding estimates

B$]$

B$)$Planning horizon

C$)$Project structure

D$)$People

E$)$ Organization culture