Which of the following does NOT describe a reason why testing is necessary?

Which of the following does NOT describe a reason why testing is necessary?
A. The customer decided that 100% branch coverage shall be achieved
B. The risks associated with delivering the system are far higher than the cost of testing
C. For avionics and pharmaceutical systems software testing is mandated by standards
D. The acquisition of test automation tools was based on the assumption that it will be used in all projects

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