Which would result in a positive budget forecasting error?

1. Overlooking a source of investment income
2. Not taking into account an expense paid once a year
3. Switching to a less costly gym
4. Underestimating annual car expenses
5. Overestimating expected capital gains

1. II, IV and V, only
2. I and III, only
3. II and IV, only
4. I, II and V, only