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Which of the following factors is LEAST likely to be used as a basis for estimating testing effort?
Correct Answer: C
Work Breakdown Structure (WBS) is a project management technique that decomposes a project into smaller and manageable tasks. It is not a factor that is used as a basis for estimating testing effort, but rather an outcome of the estimation process. The other options are factors that can influence the testing effort, such as the quality of the test basis, the requirements for documentation, and the skills of the test team. References: Section 2.3, Section 2.4