According to the Agile Practice Guide (developed in collaboration with the Project Management Institute) and the Manifesto for Agile Software Development, the principle of welcoming changing requirements is a direct extension of the fourth value of the Agile Manifesto.
The Agile Manifesto consists of four core values and twelve underlying principles. The relationship in this question is as follows:
* The Value: " Responding to change over following a plan. "
* The Principle: " Welcome changing requirements, even late in development. Agile processes harness change for the customer ' s competitive advantage. " In traditional (predictive) project management, late changes are often seen as " scope creep " and are discouraged through rigorous change control. In Agile, change is viewed as a way to ensure the product remains relevant and valuable in a shifting market.

Analysis of Distractors:
* A (Working software over comprehensive documentation): This value relates to principles focusing on the primary measure of progress (working software) and simplicity (the art of maximizing the amount of work not done).
* B (Individuals and interactions over processes and tools): This value relates to principles regarding self- organizing teams, co-location, and face-to-face conversation.
* C (Customer collaboration over contract negotiation): This value focuses on the relationship between the delivery team and the business/customer, emphasizing partnership rather than rigid adherence to initial contract terms.
Key Concept: While " Customer collaboration " (Option C) often results in changing requirements, the specific act of welcoming the change itself and prioritizing it over a rigid initial roadmap is the definition of Responding to change over following a plan.