Final answer:
The nurse should include the client's oxygen saturation level and heart rate in the Assessment component of the SBAR report.
Step-by-step explanation:
The nurse should include information about the client's oxygen saturation level and heart rate in the Assessment component of the SBAR report.
When reporting a patient's condition using the SBAR communication tool, the Assessment component is where the nurse provides a concise summary of the patient's current condition and any relevant data or vital signs. In this case, the oxygen saturation level of 94% and the heart rate of 110 would be important to include in the Assessment.