Funding requirements for a project are usually in incremental amounts that are not continuous, and these appear as a step function in the graph depicting Cash flow, Cost baseline and Funding. Any gap at the end of the project, between funds allocated and the cost baseline and cash flow amounts represents:

a The amount of Management Reserve that was not used

b The amount of Management Reserve that was not allocated

c The cost overrun

d Ineffective utilization of funds

answr is A but why it is not d?