A cost-benefit analysis seeks to map the burden and the bonus of a decision-making, whether in the private or public sphere.
Public officials are constantly faced with making choices that impact the lives of citizens. This happens every time they need to choose a public policy.
Public policy is always a matter of choice. Resources are scarce and the public agent must make the best possible choice, that choice that will maximize social benefit.
In this way, a cost-benefit analysis should take into account:
- The economic viability of the project
- The reach, that is, how many people will benefit
- Compare with other possible choices
The best choice will be the one that serves the largest number of people at the lowest possible cost.
Thus, alternative (B) is correct.