Which of the Following Statements Is TRUE of a Cost-Benefit

Which of the following statements is TRUE of a cost-benefit analysis of a potential government project?

A) Both asset value increases to the property owners and income increases to the property owners should be counted.
B) Neither asset value increases to the property owners nor income increases to the property owners should be counted.
C) The net increase in jobs in a community is a benefit.
D) Future costs and benefits should be discounted to present values before being compared.