Fist you have to assess what the problems/options are. You can start the business or not start the business, and what's the likeliness of it to kick off.
You write an intro forcasting the problem.
Then you list the tradeoffs. If we do this, then we can't do this. Don't be bias though. "Money that could have went here will now go here.
Then you conclude by recapping the tradeoffs briefly.