Continuing the previous problem in a slightly different direction, continue to use the Money allocated cell as a changing cell, and add a constraint that it must be less than or equal to any value,...

Continuing the previous problem in a slightly different direction, continue to use the Money allocated cell as a changing cell, and add a constraint that it must be less than or equal to any value, such as $195,000, that is less than its current optimal value. With this constraint, James will not be able to meet all of the pension fund payments. Create a new target cell to minimize the total amount of payments not met. The easiest way to do this is with IF functions. Unfortunately, this makes the model nonsmooth, and Solver might have trouble finding the optimal solution. Try it and see.