Which of the following is incorrect regarding budgetary slack?

A. Budgetary slack is minimized by utilizing a formal budget review process and offering incentives to management for meeting challenging goals.

B. If a budget is too tight, employee motivation will suffer as goals are unattainable.

C. Participative budgeting typically results the likelihood of budgetary slack.

D. If too much budgetary slack occurs, employees are more motivated as goals are easy to achieve.

E. More than one of the above is incorrect.