Which of the following options answers Why might Finance & Strategy choose not to participate in the planning process (front-end S&OP process): a. The work to acquire capital through public and private markets cannot/should not be bound by what the actual demand can support, at least not in the short-term. b. Budgeting (OPEX, CAPEX) was a separate process prior to the process for integrated planning/S&OP, and thus chooses to operate separately. c. The corporate strategy, identified and implemented by senior management, will take years to unfold and prove profitable, a time-frame typically outside the scope of traditional S&OP Planning. d. All the above