LMN Corporation is evaluating two potential ventures, Venture M and Venture N, with the following parameters:

• Venture M: Cost of Capital - 6%, Initial Investment - $220,000, Cash Inflow Year 1 - $50,000, Cash Inflow Year 2 - $60,000, Cash Inflow Year 3 - $70,000
• Venture N: Cost of Capital - 11%, Initial Investment - $180,000, Cash Inflow Year 1 - $40,000, Cash Inflow Year 2 - $50,000, Cash Inflow Year 3 - $60,000 Prepare a sensitivity analysis for Venture M and Venture N by varying the discount rate from ±2% of the given cost of capital. Assess the impact of changes in the discount rate on the net present value (NPV) and advise on the robustness of each venture.