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Option "B",
A) replan may or may not mitigate the risk ,
C) can't accept high risk
last option is to drop the project.
Replaning should be first
Option "B", because replan may or may not mitigate the level of risk , where else adding contingencies to the increase budget can help in reducing the level of risk even if plan differ from actual.
B
B is the best option
a, because by replanning we can minimise the risk
All of options are acceptable. But in order to choose the best solution is to analyze the countermeasures costs, if deploying them is more expansive compare with the project risks, for this case it is better to accept the risk and do not any thing. While, if deploying the countermeasures costs equal to or less than the project risks, for this case you need to mitigate the risk by deploying these countermeasures.
I would say accept the risks and scrutinize and plan for risk mitigation.
(B)
a
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