The requirements specification (option C) doesn't seem like the right place for intangible costs to me. That document is more focused on the functional and non-functional requirements of the new product, not the broader business impacts. I'm leaning towards the business case or balanced scorecard.
Okay, I'm pretty sure Error is a Throwable, so that's one I can mark. But I'm not sure about the extendability of the Error class - I'll have to think that one through.
Hyun
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