The Coal Mining Division, a segment within a company unitizing n divisinalized stracture, operates as an tovestment centre In the conext of capinal project towestrent once top management authorizes a capital application, divisional managers have the autonomy to select the investment project. Regarding performance measurement, the compensation packages for dissional managers are tied to the return on investment $($ROT$)$ generated in the first $2$wD years by new investments, calculated based on the closing written down value. Presently, the Coal Mining Division is assessing three projects focused on coal extraction in distinct areas. The available investment finds amoum to RM$24,000,000,$ with only one of the proposals $($Coal $1,$ Coal $2,$ or Coal $3)$ eligible for selection. The following ouflines the cash flow estimates for these proposals:$-$ Each of the aforementioned projects possesses zero residual value. Coal $2$ has a lifespan of three years, while both Coal $1$ and Coal $3$ are anticipated to span four years each. The