This project will MAKE DOLLARS AND MAKE SENSE for all of us. What effect is the capitalized phrase meant to have on the argument?

a) it intends to show how important jobs in renewable energy will become
b) it emphasizes humor to help make the subject more interesting to readers
c) the pun on sense helps call attention to the economic soundness of the project

c) the pun on sense helps call attention to the economic soundness of the project