To achieve 100% statement coverage, we need to execute every statement in the code at least once. To achieve
100% decision coverage, we need to execute every possible outcome of every decision in the code at least once. In this case, we can use the following test cases to cover both statement and decision coverage:
* A = true, B = true
* A = false, B = false
These two test cases will cover all the statements and all the possible outcomes of the decisions in the code.
Therefore, the minimum number of test cases required to achieve both statement and decision coverage is two.
References: Certified Tester Foundation Level Syllabus, Section 4.3.1