At a strategic level, what is the most appropriate way for an Agile team to estimate a project?

At a strategic level, what is the most appropriate way for an Agile team to estimate a project?
A . Creating a strategic plan by estimating hours and days required
B . Using an abstract measurement to estimate Product Backlog items
C . Estimating source lines of code needed to implement the features
D . Taking an initial set of estimates and adding an appropriate risk factor

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Answer: B