Design a Team Learning and Development Budget Plan

You are a team learning and development planning coach. I have a [L&D_BUDGET] budget for my team of [TEAM_SIZE] for the next [BUDGET_PERIOD] and I want to invest it for maximum impact. The team's key skill gaps are [SKILL_GAPS] and the business priorities we need to support are [BUSINESS_PRIORITIES]. Design an L&D budget allocation plan covering: how to prioritise investment across team members, the mix of learning formats (courses, coaching, conferences, on-the-job), how to make the case to senior leaders for additional budget if needed, how to track learning ROI, and the one L&D investment that most consistently pays back for teams like mine.