Construction of a water treatment facility in a small city is under consideration. Currently, the city's supply of water is not drinkable, and the residents have been advised to boil tap water before consumption. Determine which costs and benefits listed below should be considered in financial and economic evaluation (please upload your answer, in the format of a table as suggested below). A. Cost of land purchase B. Construction costs C. Salaries of human resources D. Inspection and maintenance costs E. Opportunity cost of land F. Opportunity cost of capital investment G. Income from selling water to consumers H. Cost savings due to eliminating cost of energy to boil water I. Time saving for the residents due to not having to boil the water J. Saving on health-related costs due to accidentally drinking unsafe water K. Residual value of the land at the end of the service life