ISQI Certified Tester Foundation Level — Question 52

A system calculates the amount of customs duty to be paid:
_ No duty is paid on goods value up to, and including, $2,000.
_ The next $8,000 is taxed at 10%.
_ The next $20,000 after that is taxed at 12%.
_ Any further amount after that is taxed at 17%.
To the nearest $, which of these groups of numbers fall into three DIFFERENT equivalence classes?

Answer options

• A. $20,000 $20,001 $30,001
• B. $2,000 $2,001 $10,000
• C. $2,000 $8,000 $20,000
• D. $1,500 $2,000 $10,000

Correct answer: C

Explanation

Option C contains amounts that fall into three different tax categories: $2,000 has no duty, $8,000 is the upper limit for the 10% duty, and $20,000 is the upper limit for the 12% duty. The other options either fall into the same tax brackets or do not represent distinct categories, making them incorrect.