Which of the following statements is not correct? a) Only the people who perform the work can finalize the estimate of Product Backlog Items. b) The Product Owner always orders the Product Backlog Items based solely on the value of each individual item compared to another item. c) Multiple Scrum Teams working on the same product should have only one common Product Backlog. d) A Scrum Master can author a Product Backlog Item for the Product Owner's consideration. e) The Developers finalize all estimates.

B) The Product Owner always orders the Product Backlog Items based solely on the value of each individual item compared to another item. The Product Owner is the ultimate authority of finalizing what needs to be added to the Product Backlog. However, they can have others provide them with suggestions. So, a Scrum Master can always author an item for the Product Owner’s consideration. The Product Owner strives to maximize the collective value of the Product and the Scrum Team’s work. To achieve that, they can choose to follow any appropriate logic for ordering. It need not always be the individual business value. Correct answer is ‘b.’