The question states it "cannot be exploited by current technology." This means the Probability of an attack occurring is effectively Zero.
If the probability of exploitation is zero, the total Risk is zero.
Answer:C
D, "The risk is not present at this time" is incorrect, as it explicitly states at the payroll system HAS a a vulnerability, so there is the potential for risk, technology may not be present to exploit it but that does not mean it poses zero risk to the business
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