What is initially forecast. These items are an example of what?

The consulting company has created the scope of work for the project. They are in the process of creating a schedule and budget. They have added time into the schedule for the delays that always happen. They are also allocating money into the budget for more computers and software that are usually needed beyond what is initially forecast. These items are an example of what?
A. Unknown unknowns
B. Known unknowns
C. Risk management
D. Management reserve

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