Answer is B - Risk is a product of likelihood and Impact and the question already stated the risk has significant impact, so we must consider the likelihood
Before considering risk treatment options for a scenario with significant impact, the risk magnitude must be assessed. This is because the risk magnitude provides an understanding of the potential consequences of the risk and helps in prioritizing the remediation efforts.
Before considering treatment options, the risk must be analysed, the question indicates that the impact is significant, so the probability remains to be known.
I think the keyword here is "BEFORE" consider risk treatment option.
If considering the risk treatment option which is A. cost benefit analysis.
But it is "BEFORE", it should be consider the RISK itself. Which means Likelihood and impact. Impact is already mention. So the answer is B.
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