Which of the following factors of highest and best use is concerned with whether the value of the use is worth the cost?

The factor that is concerned with whether the value of the use is worth the cost is financial feasibility. Financial feasibility assesses the economic viability of a particular use for a property by comparing the expected income or benefits from that use against the costs associated with it. This includes both initial investments and ongoing expenses. A financially feasible project is one where the anticipated revenue exceeds the costs, thus making it worthwhile to pursue.

In real estate appraisal, determining financial feasibility is crucial because even if a property can be legally used for a specific purpose and meets physical and maximum profitability standards, it must also make economic sense to be considered the highest and best use. In essence, if the costs outweigh the benefits, that use may not be the most appropriate choice for maximizing value.