Why is it necessary to have a time$-$phased budget baseline?

A$)$ It is needed for proper resource allocation

B$)$ It is needed in order to know how much work was accomplished for the money spent

C$)$ It is needed to reduce schedule slippage when scheduling multi$-$project resources

D$)$ It is not necessary to have a time$-$phased budget baseline

E$)$ It is needed to reduce fluctuations in cash flow during the project