Develop a Java application that determines the total tax for each of three citizens. The tax rate is 15% for earnings up to 30,000 USD earned by each citizen and 20% for all earnings in excess of that ceiling. You are given a list with the citizens’ names and their earnings in a given year. Your program should input this information for each citizen, then determine and display the citizen’s total tax. Use class Scanner to input the data.

Perform each of the following steps:

a) Read the problem statement.

b) Formulate the algorithm using pseudocode and top-down, stepwise refinement.

c) Write a Java program.

d) Test, debug and execute the Java program.

e) Process three complete sets of data.