The change of a hard drive failure is once every three years. The cost to buy a new hard drive is $300. It will require 10 hours to restore the OS and software to the new hard disk. It will require a further 4 hours to restore the database from the last backup to the new hard disk. The recovery person earns $10/hour. Calculate the SLE, ARO, and ALE. Assume the EF = 1(100%). What is the closest approximate cost of this replacement and recovery operation per year?

A. $1320
B. $440
C. $100
D. $146