In chapter 35, how are costs associated with ERM implementation taken into account? Question 20 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