An incident report is a document that records any event occurring during testing that requires investigation1. An incident report should contain sufficient information to enable reproduction of the incident and resolution of the defect1. According to IEEE 829 Standard for Software Test Documentation, an incident report should contain the following information:

Identifier: A unique identifier for the incident report

Summary: A brief summary of the incident

Incident description: A description of the incident, including:

Date: The date when the incident was observed

Author: The name of the person who reported the incident

Source: The software or system lifecycle process in which the incident was observed

Version: The identification of configuration items of the software or system

Test case: The identification of the test case that caused the incident

Execution phase: The phase of test execution when the incident was observed

Environment: The hardware and software environment in which the incident was observed

Description: A description of the anomaly to enable reproduction of the incident

Expected result: The expected result of the test case

Actual result: The actual result of the test case

Reproducibility: An indication of whether the incident can be reproduced or not

Impact analysis: An analysis of the impact of the incident on other aspects of the software or system

Incident resolution: A description of how the incident was resolved, including:

Resolution date: The date when the incident was resolved

Resolver: The name of the person who resolved the incident

Resolution summary: A brief summary of how the incident was resolved

Status: The current status of the incident (e.g., open, closed, deferred)

Classification information: A classification of the cause and effect of the incident for metrics and reporting purposes

Therefore, among the options given in this question, only D provides the best detail on an incident report. It contains a clear title, a reproducibility indicator, a description that includes both expected and actual results, a reference to the specification document, and a screen shot of the failure. The other options are either missing some important information or providing inaccurate or irrelevant information