Once the project management plan is developed, approved, and communicated, the project transitions from planning to executing. The logical next step is to direct and manage project work—performing the work defined in the plan and producing deliverables via the work packages (D). Execution includes coordinating people and resources, managing stakeholder engagement, implementing planned quality activities, and producing work performance data for monitoring and control. Options A and B are planning activities that should already be complete or sufficiently mature before the plan is approved; defining deliverables and schedule details and estimating durations are part of developing baselines and subsidiary plans. Option C is incorrect because the scope baseline consists of the scope statement, WBS, and WBS dictionary; you do not “incorporate the scope baseline into the scope statement” after the plan is approved. With an approved plan, the project manager should begin executing work packages while simultaneously monitoring performance against baselines to ensure delivery of the new service aligns with agreed scope, schedule, cost, and quality expectations.

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