In a critical system that handles financial transactions with complex logic, ensuring thorough testing

coverage is crucial. Here’s an analysis of the options:

A . Multiple Condition coverage: This provides the highest level of coverage by testing all possible

combinations of conditions. However, it can be very time-consuming and is often impractical for

complex systems due to the sheer number of test cases required.

B . MC/DC coverage: Modified Condition/Decision Coverage is a compromise between multiple

condition coverage and decision coverage. It ensures that each condition within a decision has been

shown to independently affect the outcome of that decision. This level of coverage is often required

in safety-critical systems because it provides thorough testing without the excessive test case count

of multiple condition coverage.

C . Decision coverage: This ensures that every decision (if statement) has been executed in both true

and false directions. While useful, it may not be sufficient for complex systems where the

interactions between conditions are critical.

D . Statement coverage: This ensures that every executable statement in the code has been

executed. It is the most basic level of coverage and is generally not sufficient for complex systems,

especially those that are critical to an organization’s finances.

Given the critical nature of the system and the need for a balance between thoroughness and

practicality, the best option is B. MC/DC coverage. This ensures a high level of coverage that is more

practical than multiple condition coverage while providing more assurance than decision or

statement coverage.