(When does a Developer become accountable for an item in the Sprint Backlog?

The correct answer is B because in Scrum, Developers are collectively accountable for creating a usable Increment every Sprint, and they share accountability for the Sprint Backlog. Scrum emphasizes self-management and collective ownership rather than assigning individual accountability for separate backlog items in the traditional sense. The Developers decide how to turn selected Product Backlog items into an Increment and how to organize their work, but the responsibility remains shared across the team.

This shared accountability supports collaboration, flexibility, and focus on the Sprint Goal. It prevents siloed behavior where individuals protect only their own tasks instead of working together to achieve the Sprint outcome. The Sprint Backlog is created by and for the Developers, and they adapt it throughout the Sprint as more is learned.

Option A is incorrect because accountability does not begin during the Daily Scrum. Option C is incorrect because capacity does not create individual ownership in Scrum. Option D is incorrect because Scrum does not require even task splitting or pre-assigned ownership at Sprint Planning. The Developers remain collectively accountable throughout the Sprint.