An employee has \$4000 of salary tax free The next \$1500 is taxed at 10% The next \$28000 is taxed at 22% Any further amount is taxed at 40% To the nearest $ which of these is a valid Boundary Value Analysis test case?
- $ 1500
- $ 32001
- $ 28000
- $ 33501
Boundary Value Analysis tests at and just beyond boundary points. The tax boundaries are: $0-$4000 (0%), $4001-$5500 (10%), $5501-$33500 (22%), and \$33501+ (40%). Valid boundary tests include values at and just beyond each threshold. \$33501 is just beyond the \$33500 threshold where the 40% rate begins, making it a valid boundary test case. Options A and C are exactly on boundaries (less ideal), and B (\$32001) is in the middle of the 22% bracket.
To determine which of these options is a valid Boundary Value Analysis (BVA) test case, we need to understand the tax brackets and how they apply to the salary.
According to the given information:
- The first \$4000 of salary is tax-free.
- The next \$1500 is taxed at 10%.
- The next \$28000 is taxed at 22%.
- Any further amount is taxed at 40%.
Now, let's go through each option to see if it falls within a boundary value or not:
Option A) \$1500 - This amount falls within the first tax bracket of \$1500, which is taxed at 10%.
Option B) \$32001 - This amount exceeds the highest taxable bracket of \$28000. Therefore, it falls within the boundary of the highest tax bracket and would be taxed at 40%.
Option C) \$28000 - This amount falls within the second tax bracket of \$28000, which is taxed at 22%.
Option D) \$33501 - This amount exceeds the highest taxable bracket of \$28000. Therefore, it falls within the boundary of the highest tax bracket and would be taxed at 40%.
Based on the given information, the valid BVA test case is:
D) \$33501
This is because it falls within the boundary of the highest tax bracket and would be taxed at 40%.
Therefore, the correct answer is D) $33501.