Scenario “Tax system”
The 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.
How many output classes can be distinguished when applying equivalence partitioning to the Tax
System specification?

A.
2

B.
3

C.
4

D.
5

Explanation: