In a scenario where manual testers are overwhelmed by regression testing, leading to insufficient coverage of new features and an increase in defects, the most pertinent metric to track the value of test automation is the Equivalent Manual Test Effort (EMTE) for the automated tests (Option B). This metric compares the effort required to execute tests manually with the effort saved through automation. By quantifying the time and resources saved by automating regression tests, the TAE can demonstrate the TAS's impact on freeing up manual testers to focus on new feature testing, thereby improving the overall quality and efficiency of the testing process. Tracking EMTE highlights the direct benefits of automation in optimizing testing resources and supports the business case for continued or expanded investment in test automation, especially in scenarios where meeting deadlines and maintaining product quality are critical challenges.