For the purposes of this Ordinance, in determining what constitutes unjustifiable hardship, all relevant circumstances of the particular case are to be taken into account including-
(a) the reasonableness of any accommodation to be made available to a person with a disability;
(b) the nature of the benefit or detriment likely to accrue or be suffered by any persons concerned;
(c) the effect of the disability of a person concerned; and
(d) the financial circumstances of and the estimated amount of expenditure (including recurrent expenditure) required to be made by the person claiming unjustifiable hardship.