Which of the following is NOT a part of the capital budgeting decision process model?A$.$ Track realized cash flows, compare against estimated numbers, and revise plans if necessary.B$.$ Manage the control of non$-$quantitative factors.OC$.$ Determine which investment yields the greatest benefit and the least cost to the organization.D$.$ Identify potential capital investments that agree with the organization's strategy.E$.$ Forecast all potential cash flows attributable to the alternative projects.