Which of the following best define the Work Breakdown Schedule $($WBS$)$ in project management?

Group of answer choices

None of these options.

It is a report generated at the end of a project that detailed all project accomplishments and deliverables.

It is a framework used as a basis for further planning activities in projects to estimate schedules and costs, and to identify risks.

It is a collection of records about incidences of work failures during project execution.

It is a list that identifies all major project stakeholders and their respective priorities.