Multiple choice technology testing

In a system designed to work out the tax to be paid: 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 whole pound, which of these is a valid Boundary Value Analysis test case?

  1. £1500

  2. £32001

  3. £33501

  4. £28000

Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Boundary Value Analysis tests the edges of equivalence partitions. The tax brackets transition at £4,000, £5,500 (£4,000 + £1,500), and £33,500 (£5,500 + £28,000). Thus, £33,501 is the boundary value (+1) for the 40% tax bracket. The other choices are either non-boundary values or represent width sizes.

AI explanation

To determine which of the options is a valid Boundary Value Analysis test case, we need to consider the boundaries that define different tax rates.

In this system, there are three tax rates based on different salary ranges:

  1. The first £4000 is tax-free.
  2. The next £1500 is taxed at 10%.
  3. The next £28000 is taxed at 22%.
  4. Any further amount is taxed at 40%.

Based on these tax rates, we can determine the test cases for Boundary Value Analysis:

A. £1500 - This is the boundary between the tax-free range and the 10% tax range. It is a valid test case because it tests the transition from no tax to a taxed amount. B. £32001 - This is beyond the highest salary range with a fixed tax rate. It is a valid test case because it tests the system's behavior when the salary exceeds the highest tax range. C. £33501 - This is beyond the highest salary range with a fixed tax rate. It is a valid test case because it tests the system's behavior when the salary exceeds the highest tax range. D. £28000 - This is the boundary between the 22% tax range and the amount taxed at 40%. It is a valid test case because it tests the transition from a lower tax rate to a higher tax rate.

To the nearest whole pound, option C (£33501) is a valid Boundary Value Analysis test case because it tests the system's behavior when the salary exceeds the highest tax range.