Which of the following statatements regarding zero based budgeting is(are) correct?

(1) It is best applied to support expenses rather than to direct costs

(2) It can link strategic goals to specific functional areas

(3) It carries forward inefficiencies from previous budget periods

(4) It is consistent with a top-down budgeting approach

A) (1) and (4) only

B) (1), (2) and (4)

C) (3) and (4)

D) (1) and (2) only