Create a realistic and visually appealing cover for an online course module titled 'Budget and Result.' The cover should feature a high-quality, photo-realistic image that subtly represents the theme within the context of the American healthcare system. Consider using elements such as a modern hospital office setting with financial documents and charts on a desk, a close-up of hands analyzing financial graphs on a laptop, or a professional setting with a team of healthcare professionals (doctors, nurses) discussing financial results. Use a sophisticated color palette that conveys professionalism and clarity, such as shades of blue, grey, and white. --ar 9:16  --s 750