Option C contains the intended SBOK responsibility mapping. The Sponsor provides resources and financial support for the project. The Scrum Guidance Body (SGB) establishes organizational guidance, including recommendations concerning business justification techniques and other Scrum practices. The Scrum Master facilitates creation of project deliverables and helps manage risks, changes, and impediments through Scrum processes.

Customers and users constitute important business stakeholders whose requirements and expected value feed the Prioritized Product Backlog. In the formal core-role model, the Product Owner consolidates, articulates, and prioritizes those requirements as the Voice of the Customer; therefore, statement b should be understood in this question's stakeholder-input context rather than as transferring Product Owner accountability to customers. SCRUMstudy identifies the Product Owner as the role responsible for representing stakeholder interests and maintaining prioritized requirements.

The other mappings incorrectly assign funding, guidance, or facilitation responsibilities.

Thus the intended mapping is Sponsor - > c; SGB - > d; Customers/Users - > b; Scrum Master - > a.

Study Guide reference: Business Justification - > Responsibilities of Scrum Roles; Organization - > Sponsor, Business Stakeholders, Scrum Guidance Body, Scrum Master.

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