fix: exclude branches on ignored lines from coverage reports

Author: Jeevan Yewale

lib/internal/test_runner/coverage.js

@@ -193,18 +193,21 @@ class TestCoverage {
           ObjectAssign(range, mapRangeToLines(range, lines));
 
           if (isBlockCoverage) {
-            ArrayPrototypePush(branchReports, {
-              __proto__: null,
-              line: range.lines[0]?.line,
-              count: range.count,
-            });
-
-            if (range.count !== 0 ||
-                range.ignoredLines === range.lines.length) {
-              branchesCovered++;
+            // Only include branches that are not entirely on ignored lines
+            if (range.ignoredLines !== range.lines.length) {
+              ArrayPrototypePush(branchReports, {
+                __proto__: null,
+                line: range.lines[0]?.line,
+                count: range.count,
+              });
+
+              if (range.count !== 0 ||
+                  range.ignoredLines === range.lines.length) {
+                branchesCovered++;
+              }
+
+              totalBranches++;
             }
-
-            totalBranches++;
           }
         }