Due to a loss in revenue caused by the COVID pandemic, corporate downsizing is needed. You have been tasked with cutting 280k off your annual budget. Each of the Functional Areas is currently overstaffed and you have narrowed your possible layoffs to 7 employees.

One employee must remain from each of the Functional Areas (Sales, Programmer, Marketing).

Name	Functional Area	Annual Salary
Sam	Sales	91k
Tina	Programmer	61k
Karen	Marketing	53k
Steve	Sales	106k
Marcus	Marketing	68k
Javid	Programmer	97k
Destiny	Sales	122k

Sam has been with the company for 41 years and is not ready to retire.

Tina has been a programmer for 9 years and is a single mother with 3 children ages 4-12. She transferred to the company last year from Ohio and is proficient in multiple programming languages.

Karen has no educational background, however, she has been with the company since it was formed 41 years ago.

Steve is one class away from his MBA and has been with the company for 12 years and was recently promoted and is being groomed as an assistant plant manager with the company.

Marcus was recently hired a year ago and has a master's in marketing with 20 years of experience.

Javid has been a Java programmer for over 25 years and is proficient in multiple programming languages.

Destiny was a sought-after applicant and was hired last month. She has led her previous company in sales each of the past 5 years.

Whats your suggestion and rationale for your decision on who will be let go from the organization and why.