Section: INFORMATION SECURITY PROGRAM MANAGEMENT
Explanation:
Digital certificates must be managed by an independent trusted source in order to maintain trust in their authenticity. The other options are not necessarily entrusted with this capability.

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.