Tax rates on income are: 0% for up to 5000 EUR, 10% is added for each additional 5000 EUR up to 20,000 EUR, and 40% is applied for above 20,000 EUR, which test inputs in EUR would be selected for valid equivalence partitions?

Question

Tax rates on income are: 0% for up to 5000 EUR, 10% is added for each additional 5000 EUR up to 20,000 EUR, and 40% is applied for above 20,000 EUR, which test inputs in EUR would be selected for valid equivalence partitions?

Quizplus · Accepted Answer

To create equivalence partitions for this tax rate, we need to consider the thresholds at which the tax rate changes. The partitions are as follows:

1. Income less than or equal to 5000 EUR: This partition has a tax rate of 0%. 
2. Income greater than 5000 EUR but less than or equal to 20,000 EUR: This partition has a tax rate of 10%. 
3. Income greater than 20,000 EUR: This partition has a tax rate of 40%.

Choice A includes an invalid input (-1000), and the highest value (24000) is not needed since the tax rate for all values above 20,000 EUR is 40%.

Choice C only includes one value (18000) that falls within the second partition, and the other values are either too low or too high.

Choice D includes values that fall within the three partitions, but it also includes unnecessary values like 8000 and 25000.

Therefore, Choice B is the best option because it includes values that fall within all three partitions, and none of the values are unnecessary.

Tax Rates on Income Are: 0% for Up to 5000 EUR