Which of the following statements is correct?

Which of the following statements is correct?
A. Because independence of testers enhanced quality and improves testing, test planning should not take into account constraints from the development team.
B. Since test planning is influenced by the developers work, test planning should not start before the entire project plan of the development team is available
C. Test planning is an activity that is only performed at the very beginning of the project
D. Test planning is influenced by, among others, the scope of testing, the risks and the availability of resources.

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