Don Basmati, Earned Value Management Analyst, for the LAR Program Support Team is preparing for his report. Functional Specialists have reported the following High Risks and Significant Issues: Risk A (WBS 1.1.4): Identified as an Increda Corp. software risk highly likely to happen and if not properly mitigated could result in a 5 month slip and possibly affect a major milestone deliverable. Issue C (WBS 1.1.3): Increda Corp. and the PMO identified a $2.89M cost overrun. DCMA estimates the overrun to be $ 4.6M based on additional surveillance data. What will Don do in terms of cost based on this functional information?

    Add $1.71M to the Estimate at Completion

    Subtract $1.71M to the Estimate at Completion

    Add $2.61 to the Estimate at Completion

    Add $4.6M to the Estimate at Completion