According to the Scrum Guide, the Scrum Master is responsible for promoting and supporting Scrum as defined in the Scrum Guide1. Scrum Masters do this by helping everyone understand Scrum theory, practices, rules, and values1. The Scrum Master is accountable for establishing Scrum2. They do this by helping everyone understand Scrum theory and practice, both within the Scrum Team and the organization while serving the Scrum Team as well as the larger organization2.

Option B is incorrect because keeping track of resource allocation is not a responsibility of the Scrum Master. The Scrum Master does not manage or control the resources of the Scrum Team or the organization. The Scrum Team is self-organizing and responsible for managing its own work within a Sprint1.

Option C is incorrect because managing the performance of the Scrum Team is not a responsibility of the Scrum Master. The Scrum Master does not evaluate or appraise the performance of the Development Team or the Product Owner. The Scrum Master serves the Development Team by coaching them on self-organization and cross-functionality, and serves the Product Owner by ensuring that goals, scope, and product domain are understood by everyone on the Scrum Team1.

Option D is incorrect because the meetings and the objectives that a Scrum Team sets for itself are not a responsibility of the Scrum Master. The Scrum Master does not dictate or prescribe what meetings or objectives a Scrum Team should have. The Scrum Master facilitates the Scrum Events as requested or needed, and ensures that they are positive, productive, and kept within the time-box1.