Comprehensive and Detailed In-Depth Explanation:During iteration planning, testers provide input on risk analysis, testability, and the feasibility of test automation.Participating in risk analysis (B)helps identify areas needing more extensive testing.

(A) is incorrectbecause the test strategy is usually set at a higher level (project or release level).

(C) is incorrectas release planning is broader than iteration planning.

(D) is incorrectsince writing user stories is mainly the responsibility of theproduct owner, though testers contribute to defining acceptance criteria.

Risk-based test prioritizationensures testing efforts are aligned with business needs and software risks.