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The Erector Spinae muscle plays a crucial role in spinal extension, which is the correct answer. This muscle group is located along the vertebral column and is responsible for extending the spine, allowing us to stand upright and maintain an erect posture. It is involved in movements that straighten or arch the back, which is essential for activities such as lifting, reaching backward, and maintaining overall stability and alignment of the spine.

In addition to spinal extension, the Erector Spinae also assists in lateral flexion and rotation of the spine, but its primary function is extension. This makes it particularly important for yoga practitioners, as a strong and flexible spine is essential for various poses and movements that require bending and twisting.

Considering the other options, trunk flexion is primarily facilitated by muscles in the abdominal region rather than the Erector Spinae. Shoulder abduction involves muscles around the shoulders, such as the deltoid, and forearm rotation refers to actions involving the forearm and wrist, not the back muscles. Thus, option B accurately represents the primary function of the Erector Spinae muscle.