; and (B) plan for the acquisition and management of future systems and equipment. (3) Funding gaps A plan to address funding gaps between funding requirements for major acquisition programs and known available resources, including, to the maximum extent practicable, ways of leveraging best practices to identify and eliminate overpayment for items to— (A) prevent wasteful purchasing; (B) achieve the greatest level of efficiency and cost savings by rationalizing purchases; (C) align pricing for similar items; and (D) utilize purchase timing and economies of scale. (4) Identification of capabilities An identification of test, evaluation, modeling, and simulation capabilities that will be required to— (A) support the acquisition of technologies to meet the needs of the strategy; (B) leverage to the greatest extent possible emerging technological trends and research and development trends within the public and private sectors; and (C) identify ways to ensure that appropriate technology is acquired and integrated into the operating doctrine of the Department to improve mission performance. (5) Focus on flexible solutions An assessment of ways the Department can improve the ability of the Department to test and acquire innovative solutions to allow needed incentives and protections for appropriate risk-taking in order to meet the acquisition needs of the Department with resiliency, agility, and responsiveness to assure homeland security and facilitate trade. (6) Focus on incentives to save taxpayer dollars An assessment of ways the Department can develop incentives for program managers and senior acquisition officials of the Department to— (A) prevent cost overruns; (B) avoid schedule delays; and (C) achieve cost savings in major acquisition programs. (7) Focus on addressing delays and bid protests An assessment of ways the Department can improve the acquisition process to minimize cost overruns in— (A) requirements development; (B) procurement announcements; (C) requests for proposals; (D) evaluations of proposals