How would this requirement be prioritized in the MoSCoW classification?

A requirement has been identified as beneficial. It will be included in the system if it does not take too long to deliver or cost too much.

How would this requirement be prioritized in the MoSCoW classification?
A . As a ‘M’.
B. As a ‘C’.
C. As a ‘S’.
D. As a ‘W’.

Answer: B