Using the Tornado Chart tool,determine the assumption that has the least impact on the NPV.

A) Market size
B) R&D
C) Test Drives
D) Time of cash flow

The Tornado Chart tool is used in sensitivity analysis to determine how changes in input variables affect outputs. The assumption that has the least impact on the Net Present Value (NPV) would be positioned at the bottom of the Tornado Chart, indicating its minimal influence. "Test Drives" likely has the least direct financial impact compared to market size, R&D, and timing of cash flows, which are directly tied to revenue, costs, and the discounting of cash flows, respectively.