When there is a difference between an amount in the “budget” column and the corresponding amount in the “actual” column, the difference, whether plus or minus, is recorded as a(n)

When there is a difference between an amount in the “budget” column and the corresponding amount in the “actual” column, the difference, whether plus or minus, is recorded as a(n) _____.
A)gain
B)loss
C)variance
D)discrepancy