Step 1: Understanding the purpose of planning. 
  
Planning is primarily forward-looking and focuses on setting goals and determining the actions required to achieve those goals in the future. It is about anticipating future conditions, challenges, and opportunities, and preparing for them in advance. While past experiences and current conditions may inform planning, its primary focus is on future activities. 
Step 2: Analyzing the options. 
  
(A) Past: Incorrect. Planning focuses on future activities, not the past. Past experiences may guide decisions, but planning itself is aimed at the future. 
  
(B) Future: Correct. The essence of planning is to prepare for future activities, challenges, and opportunities. 
  
(C) Present: Incorrect. While planning considers the present situation, it is geared toward future actions. 
  
(D) All of these: Incorrect. Planning is not for the past or present, but for the future. 
Step 3: Conclusion. 
  
The primary purpose of planning is to prepare for the future, making option (B) the correct answer.