What Could Be the Rationale Behind the Low Percentage of Companies

Multiple Choice

What could be the rationale behind the low percentage of companies that undertake Level 5 calculations for their training programs?

A) given that training initiatives are geared toward people, Level 5 calculations are simply not appropriate
B) results associated with Level 4 evaluations are much more relevant
C) C-level executives simply are not concerned with Level 5 results
D) Level 5 calculations tend to be complex