Statement B in general, because of indentation and context, even though you need to be careful about conditional cases. It's generally easier to follow through. IT REQUIRES MUCH LESS COGNITIVE LOAD because you don't need to think about all the cases that might have happened before or might happen afterwards if the specific condition is true or false. It's mostly used when you want to quickly check for a very bad usage of a function. Parameters that might break your logic. In that case you'd have 1-2-3 if clauses that check for bad params and immediately return/throw error. Alternative to that is to let the bad param checking leak to ALL of you NESTED conditional cases and make your code very hard to read. In that case you need to check for valid params inside of nested code and it's quite possible that similar code will occur a couple of times in the same function, which is crazy.
If you at any point end up thinking that it's not enough, that you need to take care of a bunch of complex cases, your function needs to be broken down to a smaller and composable functions that each do 1 thing and then revise all of the surrounding logic.
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