Comprehensive and Detailed Explanation:

The CMMC Assessment Scope - Level 2 defines the assessment scope as the specific boundaries within an organization’s networked environment that encompass all assets subject to the CMMC assessment. This includes assets that process, store, or transmit Controlled Unclassified Information (CUI) or Federal Contract Information (FCI), as well as Security Protection Assets (SPAs) that safeguard these assets. The scope is not limited to cybersecurity measures alone (Option A), nor does it automatically include the entire IT infrastructure (Option C) unless all components handle CUI/FCI or provide security. Option D excludes logical and networked elements, which contradicts the guidance. Option B aligns with the official definition, emphasizing the networked environment and assessed assets.