Identify the viewpoint (e.g., budget, government unit, citizen, business owner), and categorize the following cash flows as a benefit, disbenefit, or cost:

(a) $600,000 annual income to area businesses from tourism created by new freshwater reservoir/ recreation area

(b) $450,000 per year for repainting of bridge across the Mississippi River

(c) $800,000 per year maintenance by containership port authority

(d) Loss of $1.6 million in salaries for border residents because of strict enforcement of immigration laws

(e) Reduction of $600,000 per year in car repairs because of improved roadways 

(f) Expenditure of $350,000 for guardrail replacement on freeway

(g) $1.8 million loss of revenue by farmers because of highway right-of way purchases