the following events took place when managers a$,$ b$,$ c were prepering budgets for the upcoming period. $1.$ manager a increased property tax expenditures by $2\%$ when she was informed of a recent rate hike by local authorities. $2.$ manager b reduced saled revenues by $4\%$ when informed of recent aggressive actions by a new competitor $3.$ Manage c$,$ who supervises employees with widely varying skills levels, used the highest wage rate in the deparment when preparing the labor budget. Assuming that the percentange amounts given are reasonable, which of the preceeding cases is $($are$)$ an example of building slack budgets?