I have found the following questions regarding statement coverage.

Minimum Test Required for Statement Coverage:

1.Disc = 0

2.Order-qty = 0

3.Read Order-qty

4.If Order-qty >=20 then

5.Disc = 0.05

6.If Order-qty >=100 then

7.Disc =0.1

8.End if

9End if

In my opinion, we need 2 statement coverage. But the correct answer is 1 statement based on many websites. Anyway, I hope anyone is able to explain why only one statement coverage is needed.