Answer: The sensitivity analysis will identify and analyze key variables impacting ABSA's profitability, demonstrating their impact on revenue projections over $12$ months in an Excel spreadsheet..

Explanation: B$.$

Sensitivity analysis is a crucial tool in financial modeling to understand how changes in input values affect model outputs. In this case, the CEO of ABSA is interested in projecting the organization's annual revenue through sensitivity analysis. To address this inquiry effectively, it is essential to identify and analyze the key variables that significantly impact the organization's profitability. By conducting a sensitivity analysis on these variables, we can demonstrate their influence on revenue projections over $12$ months using an Excel spreadsheet. This analysis will provide valuable insights for the CEO to make informed decisions regarding revenue forecasting and strategic planning..