A business is considering more than a dozen infrastructure upgrade projects. These projects, once delivered, will add to the organization's overall performance but will not contribute to any of the revenue streams. Prior to initiating any such project, the value of the project to the organization must be determined. Which of the following is the most important factor to consider in such a scenario? A. Net Present Value (NPV) of the projects B. Internal Rate of Return (IRR) of the projects C. Alignment with the strategic goals D. Investment requirement