For a tax system the earnings € 4.000 are tax free, the following € 1.500 are charged at 10%, the
following € 28.000 at 20% and the remainder above 40%. All values are rounded to € 1.
What test case could result from a boundary value analysis?

A.
1500

B.
33501

C.
4499

D.
28001

Explanation: