Within the principles for a governance system, the value generated from the use of I&T reflects:

A. the ratio of costs versus achieved service levels.

B. a balance among benefits, risk and resources.

C. maximized financial benefits to the investment portfolio.

Explanation:
The governance system should also to generate value from the use of I&T. To create value, the enterprise must balance benefits, risk, and resources.
Reference: https://www.testpreptraining.com/tutorial/governance-system-principles/