Choice "C" is correct. Measurement of customer value, such as Discount's prices compared to competitor's prices for a cost leader, would most likely be included in the customer section of the balanced scorecard.Choice "a" is incorrect. Measures of financial performance would focus more on results of operations and utilization of assets.Choice "b" is incorrect. Internal business processes would focus more on internal efficiencies and cost structure than external comparisons to competitor pricing.Choice "d" is incorrect. Learning and innovation would focus more on the effective use of personnel in improving business processes and linking rewards with recognition as opposed to external comparisons to competitor costs as a means for customer satisfaction and retention.