In Apple Business Manager (ABM), books are assigned to users with Managed Apple Accounts, not directly to devices. This allows users to access books across multiple devices linked to their account. TheApple Business Manager User Guidestates, "Books can be assigned to users with Managed Apple Accounts. Once assigned, users can access these books on any device where they’re signed in with their Managed Apple Account." Options A, B, and D are incorrect because assignment is user-centric, not device-specific, though Macs can access books via the user’s account.
[References:, Apple Business Manager User Guide, "Manage Content" section., Apple Deployment Guide for Education, "Content Distribution" section., ]
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