Answer to the question The incident commander or unified commander establishes incident objectives that include: is Identifying strategies, tactics, tasks, and activities to achieve the objectives.
This question comes with the following multi-choice answers.
1. Identifying strategies, tactics, tasks, and activities to achieve the objectives.
2. Selecting personnel to serve on the Incident Management Team.
3. Delegating functional responsibilities and specifying resource types.
4. Establishing a manageable span of control.

What Does an Incident Objectives Plan Contain?
The Incident Objectives (ICS 202) document contains:
- The general incident objectives.
- Incident strategy.
- Command emphasis/priorities.
- Safety considerations for the next operational period.

How Can you Prepare an Incident Objectives Plan?
The ICS 202 is completed by the Planning Section following each Command and General Staff meeting conducted to prepare the Incident Action Plan (IAP). In case of a Unified Command, one Incident Commander (IC) may approve the ICS 202. If additional IC signatures are used, attach a blank page.

Conclusion
Incident Objectives are generally set by the planning division, but incident commander needs to approve these objectives. We hope that you understood the rational behind the answer to the incident commander or unified commander establishes incident objectives that include:
References
https://emilms.fema.gov/IS2200/groups/165.html
https://media.defense.gov/2017/Jul/28/2001784656/-1/-1/0/ICS_202_CG.PDF
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