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?

A.
2, 4 and 6 children

B.
2, 4 and 5 children

C.
1, 3 and 6 children

D.
3, 4 and 6 children