ASTQB Exam CTAL Topic 3 Question 15 Discussion

Consider the following perl code;

$x = 100;

If ($account > 100)

{

for ($deposit = 1 ; $deposit > 3 ; $deposit ++)

{$x=$x+1;

}

if ($account <= 100)

{

for ($withdraw = 0; $withdraw > 2 ; $withdraw ++)

{

$x=$x-1;

}

}

$x=$x+100;

How many test cases at a minimum are needed to test the path coverage?