Which statement is true regarding flow tests and deleted records?

The correct statement regarding flow tests and deleted records is that flow tests do not support flows that run with a deleted record. This means that when you are testing a flow, it is expected that the records being manipulated or evaluated by the flow should be active and existing in the system.

In the context of Salesforce flows, a deleted record cannot be referenced or accessed because it no longer exists in the database. Thus, any logic or actions within the flow that depend on the information contained in that deleted record would not function as intended, rendering the test invalid. This restriction helps maintain the integrity and reliability of flow testing, ensuring that developers can effectively validate their flows with relevant data that is representative of real-world scenarios.

Other options suggest various capabilities that flows might have in relation to deleted records, but they do not accurately reflect the limitations imposed by the Salesforce platform. Specifically, claiming that flow tests support deleted records or handle them conditionally misrepresents how these tests are designed to operate, as the focus is on active records only.