Which of the following options in relation to the source of error in predicting impacts is incorrect?

A) Excluding offsetting behaviours in forecasting regulatory impacts will overestimate net benefits in the social CBA.

B) Valuing the cost of labour using market price will overestimate net benefits in the social CBA.

C) Overstating environmental cost of a project will underestimate net benefits in the social CBA.

D) Omitting a negative externality will overestimate net benefits in the social CBA