Eboni is part of a workgroup conducting a security risk assessment at her firm and is currently helping to determine the impact of each threat they have identified, should it occur. Because a later step in the assessment process involves performing a cost$-$benefit analysis, Eboni will include $\_\_\_\_\_.$

Group of answer choices

the estimated cost of the direct impact, business disruption, recovery efforts, and legal and reputation damages

a documented list of safety$-$critical systems

a document that includes an organization's disaster recovery plan, continuity of operations plan, and incident management plan

reasonable assurance that malicious insiders cannot be a cybersecurity threat