Question

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%. Which of these is a valid Boundary Value Analysis test case?

A. $32001
B. $1500
C. $33501
D. $28000

Answer 1

A valid Boundary Value Analysis (BVA) test case for this tax system is $32001, as it lies just above the boundary where the tax rate changes from 22% to 40%. Another valid test case is $28000, as it represents the exact boundary at which the tax rate changes from 22% to 40%.

Step-by-step explanation:

A valid Boundary Value Analysis (BVA) test case is one that represents the boundary conditions of a system. In this case, the boundaries are the different salary amounts at which the tax rates change. So, we need to look for test cases that fall on these boundaries or just above or below them.

1. A. $32001: This is a valid test case because it lies just above the boundary where the tax rate changes from 22% to 40%. It allows us to test how the system handles the higher tax rate.
2. B. $1500: This is not a valid test case because it falls within the range of the first tax rate (10%) and does not represent a boundary condition.
3. C. $33501: This is not a valid test case because it falls within the range of the last tax rate (40%) and does not represent a boundary condition.
4. D. $28000: This is a valid test case because it represents the exact boundary at which the tax rate changes from 22% to 40%.