It's A , This would help IT management to determine whether they have the appropriate number of resources to deliver critical projects in comparison with other similar organizations. It would also help IT management to identify areas of staffing shortages and plan for additional resources accordingly. Option B (HR sourcing strategy) is not directly relevant to estimating resource requirements for future projects, while option C (budgeted forecast for the next financial year) is not necessarily indicative of the appropriate resource requirements for specific projects. Option D (records of actual time spent on projects) may be helpful in determining the time required for specific projects, but may not necessarily be indicative of the required staffing levels.