Answer:
b. tactical plan
Step-by-step explanation:
David's production and presentation of a detailed estimate of his team's budget and the approximate number of resources required for the next year. is most likely contributed to developing the company's tactical plan.
A tactical plan contains and details steps that must taken and tasks that must be fulfilled on a daily, weekly, monthly, quarterly, or yearly basis; in order to achieve the goals from the strategic plan.
David's plan can not be referred to as a strategic plan because it is just for one year while strategic plans are typically for longer, as they are very long term in nature.