The correct answer is D. budget allocation.
A tactical decision is a short-term decision that is made to achieve a specific goal. Budget allocation is a tactical decision because it is a short-term decision that is made to allocate resources to different areas of a business.
A capital-source decision is a strategic decision because it is a long-term decision that is made to determine how a company will finance its operations.
A product decision is a strategic decision because it is a long-term decision that is made to determine what products
a company will offer.A plant-location decision is a strategic decision because it is a long-term decision that is made to determine where a company will build its factories.
E is not an option.