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Software Testing Fundamentals
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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?
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A
$ 33501
💡 Explanation:
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.