The Scrum Guide emphasizes self-organization and self-management as core principles for the Scrum Team, particularly the Developers: 'They are self-managing, meaning they internally decide who does what, when, and how.' When forming multiple Scrum Teams from a large group, the Scrum Master's role is to facilitate and coach, not dictate. Option C aligns with this by empowering the Developers to self-organize into teams, fostering ownership and collaboration. Option A (skill-based division) is too prescriptive and risks creating component teams rather than cross-functional ones, which Scrum favors. Option B shifts responsibility to the Product Owner, whose role is Product Backlog management, not team formation. Thus, C is the best tactic.