The City of Waterloo is considering the adoption of improvements to Waterloo Park and is presented with three mutually-exclusive options. Option A adds a splash pad which is estimated to offer benefits of $15 million and costs $11 million to build. Option B adds basketball courts has estimated benefits of $20 million and costs of $17 million. Option C is a nature exploration area that is estimated to offer benefits of $6 million and has costs of $2 million. In addition, a fourth option D is an improved path and signage project that has estimated costs of $7 million and standalone benefits of $3 million, but it can be combined with any of the first three, changing their respective benefits as follows: if built with A, it augments its benefits by $13 million, if built with B it increases the benefits of project B by $9 million, but if built with C it reduces the benefits of project C by $2 million (presumably because it reduces green space).

1. Generate a table with 2 columns: the benefit-cost ratio and net benefits for each possible option.
2. Which option should be chosen according to the Cost-Benefit decision rule?
3. Discuss the optimality of using NB versus B/C ratio as a decision criterion in this case.