; (3) a notional schedule for the implementation of the strategy; (4) a preliminary life cycle cost estimate for the implementation of the strategy, including what, if any, costs incurred during the implementation of the Electronic Health Record Modernization Program may be recovered or investments made during the implementation of such program may be reused; (5) an explanation of how the strategy, if implemented, would achieve the purposes described in section 511(b); (6) a description of any improvements in governance, management, and oversight made by the Department or proposed to be made with respect to a program to carry out an alternative strategy; (7) an analysis of the feasibility of implementing the strategy; (8) an analysis of the level of risk to taxpayers and the Department to implement the strategy as well as strategies to mitigate any such risks; (9) an analysis of the strengths and weaknesses of the strategy