The correct answer is B because a disaster recovery plan focuses on restoring IT systems, infrastructure, applications, data, and technical services after a disruption. The information technology team is best suited to prepare the technical recovery procedures because it understands system dependencies, backup processes, infrastructure requirements, recovery sequences, technical configurations, and operational constraints. The incident response team handles security incidents and may coordinate with IT during recovery, but it is not usually responsible for preparing the full DRP. Senior management provides direction, funding, and approval, but does not create detailed technical recovery plans. The information security function provides requirements, risk input, and oversight, but disaster recovery planning is primarily an IT operational responsibility. CISM distinguishes between business continuity, disaster recovery, and incident response responsibilities. Because DRP is centered on restoration of IT services and systems, the IT team is best suited to prepare it.