The answer would be D. It includes payroll records.
A business plan is literally a guide for owners and the rest of the company. Some companies have their mission and vision from their business plans. It is prepared mostly by the business owner or management, but in some cases, companies look for feedbacks, comments, suggestions, and other things that can be useful from the lower bracket of their working force. The audience of business plans depends on whether it is internally or externally focused. Investors look at the business plans, particularly the investment return in the presented time frame, and decide whether they would invest or not. Payroll records, on the other hand, aren't included in the business plan, but can be a source of reference as to how the business plan looks like.
