Which of the following statements is true?

Non-functional testing includes testing of both technical and non-technical quality characteristics. Non-functional testing is the process of testing the quality attributes of a system, such as performance, usability, security, reliability, etc. Non-functional testing can be applied at any test level and can use both black-box and white-box test techniques. Non-functional testing can cover both technical aspects, such as response time, throughput, resource consumption, etc., and non-technical aspects, such as user satisfaction, accessibility, compliance, etc. Therefore, option B is the correct answer.

References: ISTQB® Certified Tester Foundation Level Syllabus v4.01, Section 1.3.1, page 13; ISTQB® Glossary v4.02, page 40.