What is the Product Owner accountable for in Scrum?

The Product Owner’s core accountability is maximizing value through the Product Backlog. TheScrum Guidestates: "The Product Owner is accountable for maximizing the value of the product resulting from the work of the Scrum Team." Option B encapsulates this fully.

A:The Developers deliver the Increment; the Product Owner doesn’t ensure it.

C:Refinement is part of management, but not the sole accountability.