Another important item that the BA should look for in the UAT plan is timelines. Timelines are schedules that specify when each testing activity or task should start and end, and who is responsible for completing them. Timelines help to ensure that testing is conducted in an efficient and timely manner, avoid delays or conflicts in testing resources or availability, and meet the project deadlines and expectations. The other options are either irrelevant or incomplete. Option A does not relate to the UAT plan, but rather to the project budget or scope. Option C does not specify what process maps are needed or how they are used in testing. References: https://trailhead.salesforce.com/en/content/learn/modules/business-analysis-testing/plan-user-acceptance-testing