One of the methods to prioritize projects or features is to use a scoring model, which evaluates different aspects of a project or feature and assigns a numeric value to each criterion. In this case, the criteria are the business value and the development effort of each feature. A common way to calculate the score of a feature is to divide the business value by the development effort, which gives the value-to-effort ratio. The higher the ratio, the higher the priority of the feature. Using this method, the scores of the features are:

Feature A: 100 / 20 = 5

Feature B: 80 / 10 = 8

Feature C: 120 / 15 = 8

Feature D: 60 / 5 = 12

Feature E: 40 / 10 = 4

As you can see, Feature D has the highest score, but it also has the lowest business value. Therefore, it may not be the best choice to prioritize first, as it may not align with the strategic goals of the product or the organization. Feature C, on the other hand, has the same score as Feature B, but it has the highest business value among all the features. Therefore, Feature C should be the first feature to prioritize, as it delivers the most value with a reasonable effort.