Your HRM function is considering investing in some learning and development programs and has assembled the following estimated data for four potential options (A, B, C and D). OptionA Option B Option C Option D (E) (E) (E) Year 0 (Investment Cost) 80,000 45,000 70,000 60,000 Year 1 (Cash Inflow) 40,000 30,000 30,000 35,000 Year 2 (Cash Inflow) 30,000 20,000 30,000 10,000 Year 3 (Cash Inflow) 20,000 5,000 30,000 10,000 Year 4 (Cash Inflow) 10,000 5,000 10,000 a) Showing your calculations, find the average rate of return as a percentage to one decimal place for each option. b) State the rank of options A, B, C and D by their average rates of return from the highest to the lowest. Showing your calculations and assuming linear monthly cash inflows throughout each year, calculate the payback period in years and months for each option. d) State the rank of options A, B, C and D by their payback periods from the shortest to the longest. If the organisation can borrow finance at the current base interest rate of 6.5%, which two learning and development program options will it be less likely to invest in and why