Which of the following would be MOST important to include in the business case?

An information security manager is recommending an investment in a new security initiative to address recently published threats. Which of the following would be MOST important to include in the business case?
A. Business impact if threats materialize
B. Availability of unused funds in the security budget
C. Threat information from reputable sources
D. Alignment of the new initiative with the approved business strategy

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