Breezy E Ltd is considering a new project to expand their range of fans into air conditioning. They had identified a risk that one of their air conditioning units may fail the high standards for health and safety. Whilst they are confident their design will ensure there is a very low chance of this happening, they are aware that any health and safety failure will be catastrophic for the reputation of the business when they are so new to the air conditioning market. Using TARA what action should Breezy E Ltd take? a. Reduce b. Accept c. Transfer d. Avoid