Fast Tax Prep, LLC (FTP LLC) is an accounting firm that specializes in tax return preparation for individuals and small business clients. FTP LLC is implementing a balanced scorecard and has identified the following ten key performance indicators (KPIs): Number of Employee Training Events Number of Client Touch Points (personally connecting with client to acknowledge business events, family celebrations, etc.) Tax Service Income Growth (quarterly percentage growth) Client Promotion Score (survey on likelihood of clients to recommend firm to friends and colleagues) Client Tax Return Satisfaction (survey score) Number of Custom Tax Planning Strategies (created for clients) Tax Service Income (monthly) Tax Return Preparation Speed and Accuracy (a combined score based on days to complete the return and return errors) Return on Partner Equity (ROE) Employee Satisfaction (survey score) Which of the key performance indicators (KPIs) listed would be best located in the customer perspective? A Employee Satisfaction, Employee Training Events B Client Touch Points, Tax Return Preparation Speed/Accuracy C Client Promotion Score, Tax Return Satisfaction, Custom Tax Strategies D Return on Partner Equity, Tax Service Income, Tax Service Income Growth