How is a Benefits Review Plan used in the Closing a Project process?

How is a Benefits Review Plan used in the Closing a Project process?
A. Checked for inclusion of activities to confirm those benefits which cannot be measured until after project closure
B. To capture the baseline measures against which to assess benefits
C. To capture side-effects (beneficial or adverse) identified during post-project benefits reviews
D. To gain approval for the post-project activities and transfer responsibility to corporate or programme management

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