A project team is using risk-based testing for a banking application. During risk analysis, the following risks are identified: Risk A: Fund transfer may fail silently (Likelihood: Low, Impact: Very High) Risk B: User interface font size is inconsistent (Likelihood: High, Impact: Low) Risk C: Account balance calculation may round incorrectly (Likelihood: Medium, Impact: High) The team has limited time and can only apply rigorous testing to two of the three risks. Which two should receive the MOST testing effort?