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Automating tasks with RPA is best suited for repetitive, rule-based processes that do not require complex human judgment or nuanced decision-making. The correct answer highlights that complex decision-making is not typically automated using RPA because these types of tasks often involve subjective reasoning, creativity, or varied situational responses that a robot cannot handle without explicit programming or advanced artificial intelligence.

In contrast, the other options—such as data entry, data extraction from spreadsheets, and transaction processing in finance—are standard processes that RPA excels at automating. These tasks often involve predictable and structured inputs, can be closely defined with clear rules, and rely on consistency rather than subjective interpretation, making them ideal candidates for RPA implementation. For example, data entry involves transferring information from one system to another without needing to interpret the data, while transaction processing often follows established protocols that are easily programmable. Thus, the complexity and requirement for human judgment in decision-making render it unsuitable for RPA automation.