Mercedes-Benz Decided to Move Its Headquarters Out of New Jersey

Mercedes-Benz decided to move its headquarters out of New Jersey.It was tired of the high business taxes,high cost of living,an old outdated headquarters facility,and terrible commutes for its employees.Mercedes was at which step in the comprehensive approach to change?

A) Recognizing the need for change
B) Understanding how to implement change
C) Setting goals for change
D) Selecting a change technique
E) Planning change implementation