The HR function wants to spend more time attracting and retaining talented employees. To do this, HR wants to outsource the payroll function. What justification should HR present to the CEO in support of an outsourcing recommendation?

A$.$ Payroll is a specialized task that is not central to the organization's strategic plans.

B$.$ The outsourcing firm's compensation can be set up on a shared risk$/$shared reward basis.

C$.$ Payroll outsourcing will save the firm money and require minimal communication with the vendor.

D$.$ Effective implementation of payroll outsourcing will not require staff approval or involvement.