Modified Tax Calculation Program: Consider a software system that computes income tax based on adjusted gross income (AGI) and number of dependents according to the following rules. This software doesnt calculate tax for people over 1 million and tax will not be deducted for families with AGI less than 25000. Also, max number of dependents one can claim is 10.

If AGI is between 25000 and 100000 and number of dependents less than 5 the tax due is 22% of AGI, otherwise, the tax rate is 20%

If AGI is between 100001 and 1million and number of dependents less than 5, the tax due is 27% of AGI, otherwise, the tax rate is 25%

Suppose you need to test this application using boundary value analysis and assume that you will be using robustness testing.

a) Identify boundary values for AGI and dependents for robustness testing b) How many test cases you will have for robustness testing? Develop Only 10 test cases to test this application using robustness testing. Represent your test cases using a table