A system has valid input numbers ranging between 1000 and 99999 (both inclusive).

A correct list of boundary values for the P input should include the minimum and maximum values of the valid range (15 and 350), as well as the values just below and above the boundaries (14 and 351). Boundary value analysis is a test design technique that involves testing the values at or near the boundaries of an input domain or output range, as these values are more likely to cause errors than values in the middle. Option B satisfies this condition, as it has all four boundary values (14, 15, 350, 351). Option A has two values from the same equivalence class (1000 and 99999), option C has two values outside the range (999 and 100000), and option D has no boundary values at all. Verified References: A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer, page 34.