Since annual budget requests are prepared approximately six months in advance, what basis is used to estimate expenditures for the current year?

A$.$ Prior year experience and $95$ percent of current year's allocation

B$.$ Prior year experience, expenditures to date, and anticipated expenditures for the balance of the year

C$.$ Expenditures to date and pro$-$rated percentage of expenditures to date for balance of the year only

D$.$ Prior year experience, expenditures to date, and a fixed percentage of expenditures to date for balance of the year.