ISTQB Advanced Test Analyst (ATA) — Question 2

Tax system -
A tax system needs to be updated due to new legislation. For a person with a salary of less than 20.000 and who is married, the tax needs to be re-calculated. If the person also has more than two and less than five children, an additional 10% reduction is applicable.
Applying equivalence partitioning to the "Tax System" specification, which of the following set of equivalence classes is most effective in testing the processing the number of children?

Answer options

• A. 2, 4 and 6 children
• B. 2, 4 and 5 children
• C. 1, 3 and 6 children
• D. 3, 4 and 6 children

Correct answer: B

Explanation

Option B is correct because it includes 2 and 4, which are within the specified range for the additional tax reduction, and 5, which is the upper limit where the reduction no longer applies. The other options either include numbers outside the range of interest or do not effectively cover the critical boundaries of the equivalence classes.