B because both functional and structural testing are essential during the development phases: unit (component) testing, integration testing (both component and system integration), and system testing. These phases allow for detailed structural testing (white-box) along with functional testing (black-box) to ensure both the internal and external correctness of the application before it reaches the acceptance phase.
D is wrong as While functional testing is relevant at all test levels, structural testing is less common in acceptance testing, which focuses more on validating requirements from the end-user perspective rather than the internal structure.
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