Which of the following is an example of qualitative impacts?

Qualitative impacts refer to characteristics that can describe a situation or outcome but are not easily expressed in numerical terms. This means they involve subjective assessments rather than straightforward calculations. The option describing levels such as "high," "medium," and "low" provides a framework for evaluating impacts that are more descriptive and interpretative. Such qualitative assessments can be vital for understanding the implications of a situation that numbers alone might not fully capture. They offer insight into the severity or significance of risks and effects, allowing decision-makers to prioritize and strategize accordingly.

In contrast, the other options are primarily grounded in quantitative metrics or financial figures, which aim to provide precise, numerical assessments of conditions or impacts, thus not aligning with the definition of qualitative impacts.