Kindly give me the correct answer and and give explanation for each and every option why it is correct or why it is wrong.

and please only those people who answer who are actually 100% sure other people dont try it.

Budgeting and budgetary controls, forms an integral part of the functions of management for businesses as well as non-profit organisations. Which option is NOT implicit in the managerial functions?

Select one:

a. Motivating

b. Planning

c. Organizing

d. Leading