Spillover effects are:

a. The extra overhead costs incurred because the limits on the size of a direct access file have been exceeded

b. The unanticipated costs that arise in other information systems by virtue of the implementation of a particular information system

c. Any intangible benefit that arises as a result of using an information system

d. The error introduced into the cost-benefit analysis of an information system when the cost of capital is not taken into account