A risk assessment report recommends upgrading all perimeter firewalls to mitigate a particular
finding. Which of the following BEST supports this recommendation?

A.
The inherent risk is greater than the residual risk.

B.
The Annualized Loss Expectancy (ALE) approaches zero.

C.
The expected loss from the risk exceeds mitigation costs.

D.
The infrastructure budget can easily cover the upgrade costs.