B. A method defined with the @testSetup annotation executes once for each test method in the test class and counts towards system limits.

• This is true because the @testSetup method runs once per test method in the test class. This setup ensures that each test method has a fresh set of data, but it also means that the execution of the setup method counts towards system limits.

D. Test data is inserted once for all test methods in a class.

• This is also true. The records created in the @testSetup method are inserted once and shared across all test methods in the test class. This helps to reduce redundancy and improve the efficiency of test data setup.