In the context of an internet banking project where reliability and maintainability are emphasized, a key factor for maintainability is the modularity of the system. Implementing the user interface independently from other software modules (answer B) can significantly enhance maintainability. This is because it allows changes to be made to the user interface without impacting the underlying business logic or data access layers, making the system more adaptable to change. This kind of separation of concerns is a recognized best practice in software design for maintainability. The other options (A, C, and D) relate more to reliability and security aspects than to maintainability.

Component testing tools, which are often specific to a programming language, are used to automate unit tests (answer C). These tools help to validate the functionality of individual components or units of code in isolation from the rest of the application. While build automation tools are indeed used by developers and are related to continuous integration (answers A and D), and they can facilitate testing at various levels (answer B), component testing tools' primary purpose is to support the testing of individual components, often through automated unit tests, which can be specific to the language in which the components are written.

Modified condition/decision testing (MC/DC) provides a higher level of coverage compared to other white-box testing techniques because it requires each condition in a decision to be shown to independently affect that decision's outcome. It is more rigorous than both decision testing (which only requires each decision's possible outcomes to be tested) and statement testing (which requires only each executable statement to be executed). Therefore, for a highly critical component, MC/DC is more appropriate as it ensures a more thorough assessment of the logic in the software component.

100% statement coverage means that every line of code is executed at least once during testing. Based on the provided pseudo-code and the test cases given:
Test 1 executes the MIN = B statement when A and B are equal.
Test 2 executes the MIN = A statement and skips the inner IF since B is not equal to 2*A.
All statements within the code have been executed by these two tests, hence no additional test cases are needed to achieve 100% statement coverage.

Multiple condition testing requires each possible combination of conditions to be tested, whereas modified condition/decision testing (MC/DC) requires each condition to be shown to independently affect the outcome. In the case of the ATM withdrawal, TC 3 (Customer does not have sufficient funds and credit has not been granted) would not result in the machine paying out, which is a result of applying multiple condition testing. However, for MC/DC, this test case would not be included because it doesn't provide an independent assessment of either condition's effect on the decision since both conditions are negative and the outcome is as expected (no payout).