The Scrum Guide clearly assigns the responsibility for delivering a 'Done' Increment to the Developers: 'The Developers are the people in the Scrum Team that are committed to creating any aspect of a usable Increment each Sprint.' This includes all work---development, testing, integration, etc.---needed to meet the Definition of 'Done,' a shared commitment that ensures quality. Option A (Scrum Team) is too broad; while the Scrum Team collaborates, only the Developers perform the hands-on work. Option C (Product Owner) is incorrect---they manage the Product Backlog, not the execution. Option D (QA Specialists) introduces a role not defined in Scrum; quality is the Developers' collective responsibility. Option E (Scrum Master) is wrong---they facilitate, not build. Thus, B is correct.