Despite the danger of stating the obvious: With a unit test you want to test the correct behaviour of the object - and this is defined in terms of its public interface. You are not interested in how the object accomplishes this task - this is an implementation detail and not visible to the outside. This is one of the things why OO was invented: That implementation details are hidden. So there is no point in testing private members. You said you need 100% coverage. If there is a piece of code that cannot be tested by using the public interface of the object, then this piece of code is actually never called and hence not testable. Remove it.
