Which of the following is the MAIN difference between bottom up and top down cost estimation?

Which of the following is the MAIN difference between bottom up and top down cost estimation?
A. Bottom up leads to a more accurate cost estimate than top down because it is performed by subject matter experts
B. Top down leads to a more accurate cost estimate because it is performed by upper management with direct access to budget information
C. Bottom up leads to a less accurate cost estimate because it is breaks down the task into smaller subtasks where some tasks may not have a cost
D. Both top down and bottom up are equally accurate estimation of a project’s total cost because they both refer to resources assigned by the project sponsor

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