What should be used to prioritize the backlog items?

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A project team is conducting sprint planning. Based on the estimated effort, only 95% of the items included in the sprint may be delivered. The product owner asks the project manager for advice on how to prioritize the backlog items.

What should be used to prioritize the backlog items?
A . Risk to delivery
B. Technical complexity
C. Business value
D. Estimation accuracy

Answer: C