A project manager is trying to plan for a contingency reserve as part of the cost estimates for the project. Which of these would be an incorrect way to plan for contingency reserves?

A Start the project with a zero value for contingency reserve.

B Plan for contingency reserve as a fixed number.

C Plan for contingency reserve as a percentage of the estimated cost.

D Use quantitative analysis methods to arrive at the contingency reserve.

The answer is A,