You are a strategic management consultant that has just begun work with a new client. The client is a small, early stages tech company but is growing at a remarkable pace. The firm has hired you to help continue or even accelerate the exceptional growth they have seen in the past. The client has laid out their goals to you: "We want to reach $100 million in sales. We currently have $60 million in sales through our first 3 years, with 50% of sales attributed to the previous year." Which aspect of the SMART goals system is missing from the client’s goal?

a. Specific
b. Measurable
c. Realistic
d. Timed
e. Nothing is missing