Correct Answer:
A. It does not measure usability; D. It does not ensure that the most important or highest risk areas of the code are being exercised by tests; E. It could create incentives to write tests that simply increase code coverage, rather than tests that find bugs without increasing code coverage
Explanation:
Not being able to explain to management should never be the reason to not do it. It doesn't only provide some data to programmers, the problem is that code coverage alone is not meaning a lot.