Both houses work on spending bills based on the president's budget is the step in the budget process do both houses of Congress control.
Option A
Explanation:
The president proposes and submits a detailed budget for the following fiscal year. Based on the proposed budget, the House and Senate committees in charge of budget further breakdown the budget by proposing resolutions that sets target on tax revenues. They also identify policies requiring reconciliation.
The budget then needs approval by voting and resolving any differences. The matters proposed in the budget are divided among the 12 subcommittees by the Senate and The House. Each subcommittee conducts a hearing on matters under its jurisdiction.