Answer: The answer is (D). variable expenses.
Step-by-step explanation: We are given four options and we are to select which budget category is easiest to make changes to is we are trying to reduce overall expenses.
The total net income, fixed expenses and standard deductions cannot be adjusted because they are permanent and we cannot change them so easily.
But variable expenses can be adjusted in the required manner if we want to reduce the overall expenses because they are not fixed.
Thus, the correct option is (D).
