Hardware is the answer.
Software is not really tangible
Operating system is software
Input is not truly 'physical'
Answer: d)- Show benefits to receiver
Explanation: Indirect plan is the approaching a person in a indirect manner and just giving the hint about the main idea rather than presenting the main idea. For creating interest section the idea of attracting the receiver by showing the benefits of the plan is the major option. Because just by sharing the benefit and hint of plan,receiver tends to be attracted towards the plan .