The Development Team in Scrum is responsible for turning the Product Backlog items it selects into a potentially releasable product increment by the end of each Sprint. This means they must possess all the necessary skills and competencies to achieve this objective within the Sprint cycle. Option B suggests a handoff to testers post-Sprint, which contradicts Scrum’s integrated, cross-functional team philosophy. Option C focuses on completing the project within an estimate, which is not aligned with the iterative and incremental nature of Scrum.