The Restatement Third) of Torts Imposes a Post-Sale Duty to Warn

The Restatement Third) of Torts imposes a post-sale duty to warn on sellers if a reasonable person in the seller's position would provide such a warning. Which of the following is NOT a factor the Restatement uses to evaluate the reasonable person standard?

A) The seller knows or reasonably should know that the product poses a substantial risk of harm to persons or property.
B) Those in need of a warning can be identified and reasonably be assumed to be unaware of the risk of harm.
C) The risk of harm is sufficiently great to justify the burden of providing a warning.
D) The cost of the warning to the seller is less than the cost of the potential harm to the buyer.