Answer = D.
A = not correct - > To identify, assess and control any potential changes to the baseline: This is primarily covered by the Change theme, not the Plans theme.
The purpose of the Plans theme is not to understand whether the targets are achievable, but rather to provide a framework for creating plans that will help achieve the targets.
A plan enables the project team to understand the risks, both opportunities and threats, and to identify, assess, and control potential changes to the baselines
Textbook pp. 94-95:
"A plan enables the project team to understand whether targets (for time, cost, quality, scope, benefits and risk) are achievable."
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