Which statement defines the purpose of Iteration Planning?

Which statement defines the purpose of Iteration Planning?
A . It is to analyze, approve, and ready Features for implementation
B . It is to organize the work and define a realistic scope for the Iteration
C . It is to break Stories into tasks that are achievable in the team’s capacity
D . It is to explore and implement program Epics and split them into Features to be further explored

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Answer: B