Which statement best describes the Sprint Backlog as the outcome of Sprint Planning?

The Sprint Backlog serves as a fundamental representation of the work to be accomplished during a Sprint. It is not just a rough estimate, but rather a detailed and complete list of tasks and user stories that the Development Team commits to completing within the Sprint. The contents of the Sprint Backlog emerge from the initial selection of Product Backlog items during the Sprint Planning meeting, where the team discusses and understands the work involved in bringing each item to a potentially releasable state.

This comprehensive list enables the Development Team to focus on their commitments and helps them manage their work effectively throughout the Sprint. The clarity and specificity of the Sprint Backlog promote accountability and provide a transparent view of the work, making it easier for all team members to understand what needs to be achieved.

The choice of including only high-level goals or tasks determined solely by the Product Owner would not accurately reflect the collaborative nature of Agile practices, where both the Product Owner and the Development Team work together to define and understand what is required for the Sprint. Additionally, being just an estimate does not clarify the commitment and scope necessary for the Development Team to execute their plan successfully.