Which BEST describes the relationship between planning and risk?

In DPI,planning and risk management are inseparable. Every plan should consider uncertainties and include mitigation strategies. Option B captures this integration directly. Option A is misleading: both planning and risk management happen at all levels. Option C partially reflects the relationship but is incomplete. Option D contradicts DPI guidance:risk management is an organizational responsibility, not just for specialists.

(Reference: ITIL® 4 Strategist DPI, section on "Integration of planning and risk management")