Which of the following statements regarding defects is MOST correct?

Regular meetings between business analysts and testers are necessary to report discrepancies between actual and expected outcome.

Testers should provide accurate information regarding the difference between the expected test result and the actual result.

If the defect turns out to be a bug, the tester writes a defect report and sends it to the business analyst for further investigation.

The tester should analyze the potential impact of a defect on system usage, before communicating it to the business analyst.