When Using Cost-Benefit Analysis to Arrive at an Answer, What

Multiple Choice

When using cost-benefit analysis to arrive at an answer, what is the second step?

A) To identify the benefits of an action, and then to add up their value
B) To identify the costs of an action, and then to add up their value
C) To compare the value of the costs to the value of the benefits
D) To identify the principles of justice involved