C

Explanation:
The correct answer is C, Tactical information. An annual budget is classified as tactical information because it assists managers in making short-term tactical decisions, such as determining whether sufficient budget is available for a proposed purchase. Tactical information supports planning and decision-making over a short to medium term, typically within a year. Data (A) refers to raw, unprocessed facts, operational information (B) is used for daily operational needs, and strategic information (D) is used for long-term planning and high-level decision-making, making tactical information the most appropriate classification for an annual budget.