All of the following statements regarding management reserves are true EXCEPT: ?

A. Management reserves are allowance for unplanned, but potentially require to changes to the project scope and cost B. Management reserves are distributed as part of the budget and are part of earned value calculations C. Management reserve describes the difference between the maximum funding and the end of the cost baseline D. Any gap at the end of a project between the funds allocated and the cost baseline and cash flow mounts shows the amount of the management reserve that was not used. E. Management reserves are not part of the project cost baseline but are included in the budget for the project