An enterprise developed a new e-business web application designed to broaden its sales base. Internal project management guidelines were followed, but indicators for key goals were not established. Which of the following should be the MAIN concern of the IT steering committee?

A. It may be difficult to align IT objectives with performance.
B. Benefits realization may not be properly assessed.
C. Resources may not be optimally utilized.
D. Return on investment may be difficult to evaluate.