From an Efficiency Perspective of PAT,what Approach Should Be Adopted

From an efficiency perspective of PAT,what approach should be adopted when managers are approaching retirement?

A) Increase the percentage of their remuneration that is paid out as bonuses based on accounting profit in order to keep them motivated to work hard.
B) Use a market-based bonus scheme.
C) Make them redundant as early as possible.
D) Link an additional element of the manager's superannuation package to profits.