I think A is the answer, just because if I was a company, that is something that would sound professional and nice. :D Hope I helped
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trust me, i just answered this question on i-Ready :) so i guarantee this is correct.
Answer:
Human capital development plans often focus primarily on improving employee skill sets or helping them acquire new sets of skills and abilities. ... The investment is directly related to the business and results in a direct benefit to the company through greater skills and improved productivity.