You Want to Convince Your Boss to Implement a Procedural

You want to convince your boss to implement a procedural change in your department. Which of the following best constitutes a concession in the context of such a message?

A) The changeover may cause some minor initial delays, but in the long run, this shift will increase the speed of transactions by approximately 50 percent.
B) This changeover will require some additional training, and I know that we don't have the budget for that right now.
C) I can't understand why you think this change might involve a high price tag, because it can actually be accomplished for almost no expense whatsoever.
D) Implementing this change would not require the system to be shut down during business hours.
E) This change will be beneficial for the company in terms of profit.