Correct Answer: D. Never. The entire Scrum Team is accountable for creating value every Sprint.

Explanation: According to the Scrum Guide, the Scrum Team consists of one Product Owner, one Scrum Master, and Developers. The Scrum Team is responsible for all product-related activities, including delivering a valuable, usable product increment every Sprint. The Product Owner is accountable for maximizing the value of the product and the work of the Developers. The Developers are accountable for creating a plan for the Sprint, the Sprint Backlog; instilling quality by adhering to a Definition of Done; and adapting their plan each day toward the Sprint Goal. The Scrum Master is accountable for establishing Scrum as defined in the Scrum Guide, helping everyone understand Scrum theory and practice, and removing impediments to the Scrum Team’s progress.

Therefore, the Developers are not individually accountable for the value of a Product Backlog item selected for the Sprint, but collectively accountable as part of the Scrum Team. The value of a Product Backlog item is determined by the Product Owner, who orders the Product Backlog items based on stakeholder needs and feedback. The Developers collaborate with the Product Owner to understand the value and requirements of each Product Backlog item and deliver a potentially releasable product increment that meets the Definition of Done and the Sprint Goal.

References:

[Scrum Guide], section 2.2: “The Scrum Team is responsible for all product-related activities from stakeholder collaboration, verification, maintenance, operation, experimentation, research and development, and anything else that might be required.”

Accountabilities in Scrum | Scrum.org: “Scrum has three accountabilities, each with a different focus : Product Owner (green figure) The "What". With a focus on Value, time to market, return on investment and Total Cost of Ownership (TCO). Developers (red figures) The "How". Focus on building something that is Done – that the increment is useable and potentially releasable.”

What is a Developer in Scrum? | Scrum.org: “The specific skills needed by the Developers are often broad and will vary based on the type of work they are doing. However, the Developers are always accountable for: Creating a plan for the Sprint, the Sprint Backlog Instilling quality by adhering to a Definition of Done Adapting their plan each day toward the Sprint Goal”