Hi all, I'm a newbee to SF. working on creating a test class below. Not getting the coverage at help. You help will be much appreciated. Thanks/

@IsTest
public class testclassownerassignmanager{
 static testmethod void metest(){
    Profile pro = [SELECT Id FROM Profile WHERE Name='Standard User']; 
User testUserA = new User(
    Alias = 'standard', Email='standarduser@testorg.com',  
    EmailEncodingKey='UTF-8', LastName='Testing', LanguageLocaleKey='en_US', 
    LocaleSidKey='en_US', ProfileId = pro.Id, 
    TimeZoneSidKey='America/Los_Angeles', 

UserName='testUserA@testorganise.com'); 

User testUserB = new User(
    Alias = 'standard', Email='standarduser@testorg.com',  
    EmailEncodingKey='UTF-8', LastName='Testing', LanguageLocaleKey='en_US', 
    LocaleSidKey='en_US', ProfileId = pro.Id,  
    TimeZoneSidKey='America/Los_Angeles', 

UserName='testUserB@testorganise.com'); 
testUserB.ManagerID = testUserA.id;

List<User> usersToInsert = new List<User>();
usersToInsert.add(testUserA);
usersToInsert.add(testUserB);
insert usersToInsert;
  
  List<Account> acclist= new List<Account>();
  for(Integer i=0;i<=10;i++){
  account a = new account(Name='Test' + i, ownerid=testUserB.id);
    acclist.add(a);
  
  List<Account> TobUpdateAcclist= new List<Account>();
  for(Account ac: acclist){
     if (ac.owner.isactive == false )
      {
       ac.ownerid=testUserB.managerid;
       TobUpdateAcclist.add(a);
      }
      }
  
  test.starttest();
  if (Test.isRunningTest()) {
      System.runAs(new User(Id = Userinfo.getUserId())) {
       update TobUpdateAcclist;
      }
    } else {
       update TobUpdateAcclist;
    }
  test.stoptest();
  List<Account> updatedaccs = [select id,name from Account where id IN:TobUpdateAcclist];
   system.assertEquals(a.owner.Managerid, a.ownerid);
   }}}