; (B) a description of how the Commissioner has analyzed and considered relevant factors, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens; and (C) a description of any method of cost-benefit analysis applied by the Commissioner in connection with closures and consolidations of field or hearing offices, and other limitations on access to field or hearing offices, including any analysis that takes into account— (i) the anticipated savings resulting from the closure, consolidation, or limitation on access; (ii) the anticipated costs associated with replacing services lost by the closure, consolidation, or limitation on access; (iii) the anticipated effects on employees of the offices affected