Consider a $100 levered mutual fund that will liquidate in 5 years. The funds capital structure consists of 80% debt and 20% equity. The portoflio is invested in public equities. At the end of the 3rd year, the market value of the public equities is $70. The market value of the funds equity position is most likely

d. Employees can visit their children during the day

Explanation:

This takes a stress of the parents shoulders because if anything goes wrong or the child needs anything the parents are only a few minutes away.

Another benefit for companies is that there are tax benefits for companies that build on-site day cares for their employees, and many times for parents this is a less expensive alternative.