Ans C)
The value for V(G) provides us with an upper bound for the number of independent paths that form the basis set ( a set of independent paths for the flow graph such that if tests can be designed to force execution of these paths then every statement in the program will have been guaranteed to be executed at least one time and
every condition will have been executed on its true and false sides) and, by implication, an upper bound on the number of tests that must be designed and executed to guarantee coverage of all program statements.
Thus, Cyclomatic complexity, V(G), for a flow graph, G, is defined as
V(G) = E - N + 2
Also, it can be defined as
V(G) = P + 1,
where P is the number of predicate nodes contained in the flow graph G. ( A predicate node is a node containing a condition.)