An NGO is transitioning from incremental budgeting to zero-based budgeting (ZBB) for its community outreach programs.

Which TWO of the following are distinct advantages of zero-based budgeting in this context?

It is less time-consuming than incremental budgeting.

It forces managers to justify every dollar of expenditure from scratch.

It automatically adjusts last year's budget for inflation.

It helps identify and eliminate inefficient or obsolete programs.