IIBA
Agile Extension to the BABOK® Guide
Version 2
2017.
Section 2.3.1
See the Whole: "Agile business analysis involves being able to see the whole system... This includes understanding how the various components of the system work together
how the system fits into the larger context
and what the overall objectives of the system are. Seeing the whole allows the analysis practitioner to help the team build the right solution and to build the solution right." This directly supports the correct answer.
Section 2.3.7
Avoid Waste: This section describes waste as "effort that does not add value for the customer." This confirms why option A is incorrect as the focus is different.
Chapter 2
Section 2.3
The Principles of Agile Business Analysis: This section lists the seven principles
confirming that "Plan Backlog Priority" is not one of them
and "Collaboration" is part of a different principle ("Stimulate Collaboration and Continuous Improvement").