WBS should be deliverables and resources allocated to perform project closing. Hence, option B is appropriate.
In project management as well as systems engineering, a work breakdown structure is a deliverable-focused division of a project into more manageable parts. A work breakdown structure is an essential project deliverable that divides the team's work into digestible chunks.
The work breakdown structure (WBS) in project management is a method for completing a difficult, multi-step project. It's a tactic for breaking up large projects into manageable pieces to finish them more effectively and quickly. A WBS's objective is to reduce the size and complexity of a huge project.
Hence, option B is correct.
Learn more about WBS here:
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