LMN Corporation is analyzing two investment opportunities, Investment L and Investment M, with the following details:

• Investment L: Cost of Capital - 11%, Initial Investment - $280,000, Cash Inflow Year 1 - $60,000, Cash Inflow Year 2 - $70,000, Cash Inflow Year 3 - $80,000
• Investment M: Cost of Capital - 12%, Initial Investment - $320,000, Cash Inflow Year 1 - $70,000, Cash Inflow Year 2 - $80,000, Cash Inflow Year 3 - $90,000 Perform a sensitivity analysis for Investment L and Investment M by varying the cash inflows by ±10%. Assess the impact on the net present value and recommend the most resilient investment option.