In chapter $35,$ how are costs associated with ERM implementation taken into account?

Question $32$ options:

A$)$

They are disregarded due to the commitment of the board to ERM

B$)$

Costs always drive the initial need to decide about implementation of ERM into the purchased organization

C$)$

A cost$/$benefit analysis is performed and budget justified and explained

D$)$

A separate cost$/$benefit chart is organized along with a heat chart for the board on every decision

E$)$

None of the above