You are leading a high-rise tower construction project in NYC. It is a modern design with glass exteriors to enhance the view. The mayor has just imposed a new tax on all new construction with glass exteriors and a tax reduction for buildings made of 80% concrete. After a risk analysis, your team and the project sponsor decide the glass exteriors should be replaced with 90% concrete. This will greatly increase the cost of the project. Where will the funds come from?" a. contingency reserves, b. risk budget, c. cash flow of the project when it is completed, or d. management reserves