The correct answer is B, because a Scrum Master is not the same thing as a traditional PM (Project Manager). The Scrum Guide states that "the Scrum Master is responsible for promoting and supporting Scrum as defined in the Scrum Guide. Scrum Masters do this by helping everyone understand Scrum theory, practices, rules, and values." Therefore, a Scrum Master is not a manager, but a servant-leader and a coach for the Scrum Team and the organization.

According to the Scrum Guide1, the Development Team consists of professionals who do the work of delivering a potentially releasable Increment of "Done" product at the end of each Sprint. Development Teams are structured and empowered by the organization to organize and manage their own work. The resulting synergy optimizes the Development Team's overall efficiency and effectiveness. Cross-functional teams have all competencies needed to accomplish the work without depending on others not part of the team. The team model in Scrum is designed to optimize flexibility, creativity, and productivity.

According to the Scrum Guide, a Developer becomes accountable for the value of a Product Backlog item selected for the Sprint at the Sprint Planning event. This is when the Developers select items from the Product Backlog that they can commit to complete within a Sprint. The Developers are then responsible for creating a valuable Increment that meets the Definition of Done and the Sprint Goal. The other options are not valid, as they either imply that Developers are not accountable for value (such as never or whenever), or that they become accountable at a different time (such as during the Daily Scrum).

According to the Scrum Guide1, a Sprint can be cancelled before the Sprint time-box is over. Only the Product Owner has the authority to cancel the Sprint, although he or she may do so under influence from the stakeholders, the Developers, or the Scrum Master. A Sprint would be cancelled if the Sprint Goal becomes obsolete. This might occur if the company changes direction or if market or technology conditions change. In general, a Sprint should be cancelled if it no longer makes sense given the circumstances. But, due to the short duration of Sprints, cancellation rarely makes sense.