Valentino Chocolates has seen declining sales in recent years. The company has a budget of €1.5 million to invest to boost profits going forward. There are a few options under consideration: 1) Updating aging machines for €200k which would improve product quality and increase production capacity. 2) Setting up an online sales platform on social media and the company's website for €300k to reach more customers. 3) Investing the remaining funds in research and development of new products and services like healthier options, specialty chocolates, and a cafe to attract new customers and return sales to previous levels. Implementing a staff wellness program would also boost employee motivation which is important for business success. A combination