Ace Fabco, your company has four manufacturing plants.  Sales have

been poor lately due to the weak economy that has resulted from the COVID-19 pandemic.  Your manager, Matteo Fiori, realizes that capacity needs to be reduced and has asked you to identify which plant to shut down.  Your analysis indicates that the Montreal plant should be closed as it has old inefficient equipment, high labour rates and high tax jurisdiction.  
Write an appropriate e-mail to Matteo telling him the results of your analysis.