Delegation is the process through which a manager assigns responsibility and authority to subordinates to carry out specific tasks, while retaining accountability for the outcome. In the case of Sushant, he already had enough work and when given a new project, he chose to assign part of that work to his subordinates. He only retained the work that he could do best and distributed the rest. This clearly indicates that Sushant was using the principle of Delegation, where he transferred both responsibility and authority while still being accountable for the project. It is not decentralization (which is a broader structural decision involving multiple levels) or just accountability or authority alone. Delegation enables efficiency, timely completion, and better use of human resources.
Final Answer: (A) Delegation