The cabinet procurement and delivery must be completed by December 1. By scheduling the activity to finish on December 1 with minus 45 days lead time for procurement, the cabinets will arrive by the needed date.

Answer option A is incorrect. Lead time is always negative time, lag time is positive time. This choice would cause the cabinets to not arrive until 45 days after December 1.

Answer option D is incorrect. This choice would cause the cabinets to arrive on December 15 when the floors are to be installed.

Answer option B is incorrect. This choice is not the best answer because it does not necessarily account for holidays, weekends, or other factors in the project calendar. By scheduling the cabinet for December 1 and working backwards through lead time, the project's PMIS will account for these breaks in the project work.