Since we have to choose from the given multiple-choices, we should analyze all the options separately. The first and the second options are not correct because the answers are inclined to spending and it is not a budget keeping plan. The last option is also not correct. If you don't consider what you are buying then tracking the purchases doesn't make any sense. However, the third option is correct because you pay attention to both spending and saving which is a budget planning. The correct answer is the third option.
