ISQI Certified Tester Foundation Level — Question 43

In a system designed to work out the employee tax to be paid:
_ An employee has $4,000 of salary tax free.
_ The next $1,500 is taxed at 10%.
_ The next $28,000 after that is taxed at 22%.
_ Any further amount is taxed at 40%.
Which of these is a valid Boundary Value Analysis test case?

Answer options

• A. $28,000
• B. $1,500
• C. $33,501
• D. $5,000

Correct answer: C

Explanation

The correct answer is C, $33,501, as it represents a value just above the boundary where the tax rate changes to 40%. Option A ($28,000) is the upper limit for the 22% tax and does not exceed it, while B ($1,500) is within the 10% tax bracket. Option D ($5,000) is also below the boundary where the tax rate changes.