Defect reporting is a core responsibility of testers. When a test fails, the tester must document the observed behavior and how it differs from the expected behavior. This allows developers, analysts, and stakeholders to assess whether the issue is a defect, and if so, prioritize and fix it.

Option B is correct because it accurately describes the core responsibility of a tester when logging a defect: report the mismatch between actual and expected outcomes clearly and objectively.

Other options:

A refers to meetings, which are useful but not a replacement for clear defect reports.

C incorrectly assigns the role of defect routing to business analysts — this is typically handled by test or defect management tools.

D suggests the tester analyzes impact before reporting — which could delay the defect being logged and is not always the tester's role (impact analysis is often done collaboratively later).

Answer: B. Testers should provide accurate information regarding the difference between the expected test result and the actual result.