Variables are reported as uncovered lines and methods when using inline initialization

Reproduction steps:
1. Open the attached project "44715.zip"
2. Open the Test Runner window
3. Click Run All
4. Click Run All again
5. Open the index.html in the opened directory

Expected result: Line and method coverage is 100%
Actual result: Line coverage is 81.8% and method coverage is 60%

Reproducible with: 1.2.2 (2021.3.22f1), 1.2.4 (2021.3.28f1, 2022.3.4f1, 2023.1.2f1, 2023.2.0a22)

Reproducible on: macOS 13.4.1 (Intel), Windows 10 (user's)