Which of the following can be described as a performance gap?

A) The sale of an uncompleted plant to another company
B) Construction of a new plant
C) Overseas sales are lower than expected
D) An investment of 100 million dollars
E) A significant drop in the value of the dollar

A performance gap refers to the difference between actual performance and expected or desired performance. In this context, overseas sales being lower than expected directly indicates a shortfall in performance against targets or expectations, thus representing a performance gap.