Find the second derivative 
of the function defined implicitly by the equation. 
Definitions:
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, allowing for more accurate budgeting in variable cost scenarios.
Patient-Visits
A measure used in healthcare to denote the number of times patients see a healthcare provider or visit a healthcare facility.
Revenue
The sum of money a company earns from its sales of products or services before deducting any costs.
Flexible Budget
An adjustable budget that shifts depending on changes in levels of volume or activity.
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