You are a member of your insurance company's Program Selection Committee, which is considering a number of potential program Program A is estimated to cost $100,000 to implement and will have annual net cash inflows (ANCI) of $25,000. Program B is estimated to cost $250,000 to implement and have ANCI of $75,000. Program C is estimated to cost $600,000 to implement and have ANCI of $125,000. Program D is estimated to cost $125,000 to implement and have ANCI of $50,000. Your selection criteria are based on the shortest payback period. You recommend that your company select: D 0000 Program A Program B Program C Program D