(a) the extent to which any expenses incurred by the victim are attributable
to dealing with the messages;
(b) the effect of dealing with the messages on the victim's ability to
carry on business or other activities;
(c) any damage to the reputation of the victim's business that is
attributable to dealing with the messages;
(d) any loss of business opportunities suffered by the victim as a result
of dealing with the messages;
(e) any other matters that the Court considers relevant.