Cost$-$Benefit Analysis:

A$)$ should consider all the tangible and intangible benefits and costs of a project, including its effects on employment and income distribution.

B$)$ should focus only on the intangible benefits and costs of a project, because these are the benefits and costs relevant to the public sector.

C$)$ should consider all the tangible benefits and costs of a project, including the tangible effects on employment and income distribution, but it should exclude all intangible benefits and costs.

D$)$ should consider all the tangible benefits and costs of a project, and it should exclude the intangible benefits and costs as well as its effects on employment and income distribution.