Program Graph is here.

1  get item
2  if item is numeric
3      print 'NUMERIC'
4      if item < 0
5          print 'NEGATIVE'
6      endif
   else
7      print 'NON-NUMERIC'
8  endif
9  print item

Cyclomatic Number = 10 - 9 + 2 = 3
Independent Paths:
     i) 1, 2, 7, 8, 9
    ii) 1, 2, 3, 4, 6, 8, 9 
   iii) 1, 2, 3, 4, 5, 6, 8, 9 
Minimum Test Set:
     i) Non-numeric item
    ii) Numeric item, positive value
   iii) Numeric item, negative value

Pseudocode B:

Program Graph is here.

1  countline = 0
1  get first line in file
2  do while file not empty
3      countline = countline + 1
3      total = 0 
3      get first number on line 
4      do while not end of line
5          total = total + number
5          get next number on line 
6      enddo
7      print total 
8      if total > 1000000
9          print 'BIG TOTAL'
10     endif    
11     get next line in file
12 enddo
13 print countline

Cyclomatic Number = 15 - 13 + 2 = 4
Independent Paths:
     i) 1, 2, 12, 13
    ii) 1, 2, 3, 4, 6, 7, 8, 10, 11, 2, 12, 13
   iii) 1, 2, 3, 4, 5, 4, 6, 7, 8, 9, 10, 11, 2, 12, 13
    iv) 1, 2, 3, 4, 5, 4, 6, 7, 8, 10, 11, 2, 12, 13
Minimum Test Set:
     i) Empty file
    ii) Non-empty file, blank line
   iii) Non-empty file, non-blank line, big total  
    iv) Non-empty file, non-blank line, small total  

Pseudocode C:

Program Graph is here.

1  count = 0
1  get flag
2  if flag is FILE
3      print 'FILE'
3      get first item from file
4      do while not end of file
5          count = count + 1
5          print item
5          get next item from file
6      enddo
   else    
7      print 'LIST'
7      get first item from list
8      do while not end of list
9          count = count + 1
9          print item
9          get next item from list
10     enddo
11 endif    
12 print count

Cyclomatic Number = 14 - 12 + 2 = 4
Independent Paths:
     i) 1, 2, 3, 4, 6, 11, 12
    ii) 1, 2, 3, 4, 5, 4, 6, 11, 12
   iii) 1, 2, 7, 8, 10, 11, 12
    iv) 1, 2, 7, 8, 9, 8, 10, 11, 12
Minimum Test Set:
     i) flag set to FILE, empty file
    ii) flag set to FILE, non-empty file
   iii) flag not set to FILE, empty list
    iv) flag not set to FILE, non-empty list