Explanation:
The total cost of ownership (TCO) would be the most relevant piece of information in that it would establish a cost baseline and it must be considered for the full life cycle of the control. Annual loss expectancy (ALE) and the frequency of incidents could help measure the benefit, but would have more of an indirect relationship as not all incidents may be mitigated by implementing a two-factor authentication system. The approved budget for the project may have no bearing on what the project may actually cost.