Which one of the following need not be taken into account in determining whether a proposed treatment is in an incapable person's best interests under the Health Care Consent Act, 1996?

• A. Wishes expressed by the incapable person while he or she is incapable
• B. Wishes expressed by the incapable person's substitute decision maker
• C. Whether the benefits of the proposed treatment outweigh the risks of harm to the patient
• D. Whether the incapable person's condition would improve even without the proposed treatment