An incident is any event that occurs during testing that requires investigation. An incident report is a document that records the details of an incident. The next step the tester should take prior to recording the deviation is to try to recreate the incident before reporting. This can help confirm that the incident is reproducible and not caused by a random or external factor. This can also help gather more information about the incident, such as the steps to reproduce it, the expected and actual results, the severity and priority of the incident, or any screenshots or logs that can illustrate the incident. Trying to identify the code fragment causing the problem is not the next step the tester should take prior to recording the deviation, as this is a debugging activity that is usually performed by developers after receiving the incident report. Sending an email to the developer and not reporting the bug is not the next step the tester should take prior to recording the deviation, as this is an informal and unstructured way of communicating incidents that can lead to confusion, inconsistency or loss of information. Reporting the incident as is without any further action is not the next step the tester should take prior to recording the deviation, as this can result in incomplete or inaccurate incident reports that can hamper the investigation and resolution of incidents. Verified References: A Study Guide to the ISTQB Foundation Level 2018 Syllabus - Springer, Chapter 3, page 32-33.