To test a restaurant chain, Caldero uses: a five-year budget approved by management (A); footfall assumptions cross-checked against public industry statistics (B); beyond year five, a steady growth of 6% a year until the end of the projection period, whereas the long-term average growth of this restaurant market is 2% and no justification is documented (C); an analysis of the variances between budgets and actual results over the last three years (D). Which item is an error?