The WBS of the previous project that’s similar to the current project is the best choice. 1 is incorrect because the deliverable of the previous project won’t help with the planning of the current project as much as the prior project’s WBS will. 2 is incorrect. The previous project’s risk matrix chart may help guide the risk assessment, identification, and risk response process, but it won’t help the risk management planning session. Plus, the WBS for the current project is needed as well to complete this process, so that makes 3 the better choice. 4 is incorrect. The financial controls are most likely universal to all projects within an organization; they don’t simply operate on a per-project basis. Furthermore, if the projects did have independent financial controls, the WBS would still be needed to complete cost estimating and budgeting.