Answer:
B. What-if analysis
Step-by-step explanation:
Based on the information provided within the question it can be said that in order to decide how many people to layoff and who she should use a what-if analysis. This refers to the process of changing values in an excel spreadsheet and seeing how those changes affect the rest of the spreadsheet. Therefore by removing individuals from the spreadsheet she can see all the effects it will have on the rest of the company and then choose the one that returns the best outcome for the company.