A. Tell the Developers to fit the report into the Sprint Backlog.
This treats a non-value-adding interruption as legitimate work, distracting the Developers from their primary focus of creating a valuable Increment and achieving the Sprint Goal.
B. Ask the Product Owner to send the manager the report.
This merely shifts the wasteful task to another team member and fails to address the manager's fundamental misunderstanding of Scrum's empirical nature.
C. Create and deliver the report to the manager herself.
This positions the Scrum Master as an administrative assistant rather than a coach and leader, reinforcing outdated practices and preventing the organization from properly adopting Scrum.
D. Tell the Scrum Team to figure it out themselves.
This is an abdication of the Scrum Master's responsibility to remove impediments and coach the organization, especially when the issue stems from a stakeholder external to the team.