$1//$ Compute Net Pay

$2$ totalWithholdings $=0$;

$3$

$4$ for $($ id $=0$; id $<$ numEmployees; id$++)\{$

$5$

$6//$ compute social security withholding, if below the maximum

$7$ if $($ m$\_$employee$[$ id $].$governmentRetirementWithheld $<$ MAX$\_$GOVT$\_$RETIREMENT $)\{$

$8$ governmentRetirement $310=$ ComputeGovernmentRetirement$($ m$\_$employee$[$ id $])$;

$9\}$

$10$

$11//$ set default to no retirement contribution

$12$ companyRetirement $=0$;

$13$

$14//$ determine discretionary employee retirement contribution

$15$ if $($ m$\_$employee$[$ id $].$WantsRetirement &&

$16$ EligibleForRetirement$($ m$\_$employee$[$ id $]))\{$

$17$ companyRetirement $=$ GetRetirement$($ m$\_$employee$[$ id $])$;

$18\}$

$19$

$20$ grossPay $=$ ComputeGrossPay $($ m$\_$employee$[$ id $])$;

$21$

$22//$ determine IRA contribution

$23$ personalRetirement $=0$;

$24$ if $($ EligibleForPersonalRetirement$($ m$\_$employee$[$ id $]))\{$

$25$ personalRetirement $=$ PersonalRetirementContribution$($ m$\_$employee$[$ id $],$

$26$ companyRetirement, grossPay $)$;

$27\}$

$28$

$29//$ make weekly paycheck

$30$ withholding $=$ ComputeWithholding$($ m$\_$employee$[$ id $])$;

$31$ netPay $=$ grossPay $-$ withholding $-$ companyRetirement $-$ governmentRetirement $$

$32$ personalRetirement;

$33$ PayEmployee$($ m$\_$employee$[$ id $],$ netPay $)$;

$34$

$35//$ add this employee's paycheck to total for accounting

$36$ totalWithholdings $=$ totalWithholdings $+$ withholding;

$37$ totalGovernmentRetirement $=$ totalGovernmentRetirement $+$ governmentRetirement;

$38$ totalRetirement $=$ totalRetirement $+$ companyRetirement;

$39\}$

$40$

$41$ SavePayRecords$($ totalWithholdings, totalGovernmentRetirement, totalRetirement $)$;

Come up with flow graph, and compute cyclomatic complexity. Then come up with minimum number of test cases.