What Is the Most Fundamental Drawback of Having Cost-Benefit Analyses

What is the most fundamental drawback of having cost-benefit analyses serve as the basis for ethical decisions in business?

A) Some things do not really have value.
B) A determinate value must be placed on things that have incalculable value.
C) Cost-benefit analyses are time-consuming and require specialized skill.
D) Cost-benefit analyses require a commitment to consequentialism.