A high benefit/cost ratio is generally considered to be attractive. Following is a list describing circumstances where decisions makers might not want to support the project. Which item does not belong on the list?

a. Because the ratio "hides" the size of the benefits and costs, the project may be too small to warrant support

b. Other projects exist with more favorable benefit/cost ratios

c. The fact that benefits and costs are both estimates will yield unreliable results

d. The benefits derived from the project may arrive too far in the future to be attractive