According to the risk mitigation policy, risks with a probability of 95% or greater will be addressed first, regardless of the impact. Therefore, risk D is the highest priority, as it has a probability of 95% and an impact of $100,000. The next priority is risk A, which has a probability of 90% and an impact of $200,000. The remaining risks will be prioritized based on their risk value, which is calculated by multiplying the probability and the impact. Risk C has a risk value of $40,000 (80% x $50,000), while risk B has a risk value of $30,000 (60% x $50,000). Therefore, risk C is higher priority than risk B.