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What is causing the code coverage problem?

A developer has a Batch Apex process, Batch_Account_Sales, that updates the sales amount for 10,000 Accounts on a nightly basis. The Batch Apex works as designed In the sandbox. However, the developer cannot get code coverage on the Batch Apex class.

The test class is below:

What is causing the code coverage problem?
A . The batch process will not recognize new accounts created in the same session
B. The account creation already sets the sates amount to 0.
C. The execute Batch must fail within test. startTest ( ) and C test. stopTest().
D. The batch needs more than one account record created.

Answer: C

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