Final answer:
The statement that Macros cannot contain viruses is incorrect and is not a benefit of using macros. Macros can perform repetitive tasks quickly and be reused, but they can also pose a security risk if they contain malicious code.
Step-by-step explanation:
The question pertains to the benefits and risks associated with using macros in spreadsheets or similar applications. The correct answer to this question is (d) Macros cannot contain viruses. This statement is not a benefit as it is factually incorrect; macros can indeed contain viruses. Macros are used widely for automating repetitive tasks, and performing complex tasks rapidly, and they can be saved and reused across different worksheets, which contributes to efficiency and productivity increases. However, because macros can run code, they pose a security risk if they are from an untrusted source as they can be used to deliver and execute malicious code on a user's computer.