What variables should a Product Owner consider when ordering the Product Backlog?

The Product Owner’s primary duty is to maximize value, with flexibility in how they order the Product Backlog. TheScrum Guidestates: "The Product Owner is accountable for effective Product Backlog management, which includes... Ordering Product Backlog items." Option E gives the Product Owner latitude to consider value, effort, risk, dependencies, or other factors relevant to the Product Goal.

A, C:Prioritizing effort or cost over value is too narrow.

B:Cohesion is a Developer concern, not the Product Owner’s primary focus.