When preparing their annual budget, a University in best practice may: A. Use their full endowment to fund any budget shortfall for the year B. Never touch their endowment for any budget shortfall as the Endowment is to be used for long term capital purposes only C. May allocate a portion of their endowment annually to fund any budget shortfall D. Reallocate under- utilized personnel resources to other areas of the university that are in need in order to avoid hiring additional personinel Which of the above statements are true? B, C and D A,B and C C and D B and D