Which of the Following Is Not an Important Qualitative Factor

Which of the following is not an important qualitative factor to consider in the capital budgeting decision?

A) regulations that mandate investment to meet safety, environmental, or access requirements.
B) technological developments within the industry may require new facilities to maintain customers or market share at the cost of lower ROI for a period of time.
C) commitment to a segment of the business that requires capital investments to achieve or regain competitiveness even though that segment does not have as great an ROI as others.
D) all of the above are important qualitative factors to consider.