Final answer:
The correct option is D). An intangible cost cannot be reasonably quantified as it relates to subjective or qualitative attributes that do not have a direct monetary value.
Step-by-step explanation:
The cost that cannot be reasonably quantified is D. intangible cost. Intangible costs are costs that do not have a clear or direct monetary value and often relate to subjective or qualitative attributes. Examples include customer satisfaction, brand recognition, and employee morale. Unlike tangible costs, which can be quantified and measured directly in financial terms, intangible costs are much harder to pin down and often require estimates or judgments to quantify in any meaningful way.