Test program

The following program has been implemented for a newly proposed tax calculation formula for residents of a

fictitious country.

$//$ incomeList$[]$: the array recording the individual income items

$//$ childList$[]$: the array recording the ages of children supported by this person

$//$ parentList$[]$: the array recording the ages of parents supported by this person

$1$ public double computeTax$($double$[]$ incomeList, int$[]$ parentList, int$[]$ childList$)\{$

$2$ double taxAmount $=0\mathrm{.}0$;

$3$ double incomeAmount $=0\mathrm{.}0$;

$//$ calculate the income amount

$4$ for $($int i $=0$; i $<$ incomeList.length; i$++)\{$

$5$ incomeAmount $=$ incomeAmount $+$ incomeList$[$i$]$; $6$

$\}$

$//$ calculate the basic tax

$7$ if $($incomeAmount $<=40000)\{$

$8$ taxAmount $=$ incomeAmount $*0\mathrm{.}02$;

$9\}$ else if $($incomeAmount $>40000$ && incomeAmount $<=80000)\{$

$10$ taxAmount $=800+$ incomeAmount $*0\mathrm{.}07$;

$11\}$ else if $($incomeAmount $>80000$ && incomeAmount $<=120000)\{$

$12$ taxAmount $=800+2800+$ incomeAmount $*0\mathrm{.}12$;

$13\}$ else if $($incomeAmount $>120000)\{$

$14$ taxAmount $=800+2800+4800+$ incomeAmount $*0\mathrm{.}17$;

$15\}$

$//$ calculate the tax exemption from having children

$16$ int taxExemption $=0$;

$17$ int numOfChild $=$ childList.length;

$18$ while $($numOfChild $>0)\{$

$19$ if $($childList$[$numOfChild $-1]<18)\{$

$20$ taxAmount $=$ taxAmount $-4000$;

$21$ taxExemption $=$ taxExemption $+4000$; $22$

$\}$

$23$ numOfChild$--$;

$24\}$

$//$ calculate the tax exemption from having parents

$25$ for $($int j $=0$; j $<$ parentList.length; j$++)\{$

$26$ if $($parentList$[$j$]>60)\{$

$27$ taxAmount $=$ taxAmount $-2000$;

$28$ taxExemption $=$ taxExemption $+2000$; $29$

$\}$

$30\}$

$//$ the maximum tax exemption is $8000$ each person

$31$ if $($taxExemption $<=8000)\{$

$32$ if $($taxAmount $>=0)\{$

$33$ return taxAmount;

$34\}$ else $\{//$ i$.$e$.,$ taxAmount $<0$

$35$ return $0$; $36$

$\}$

$37\}$ else $\{//$ i$.$e$.,$ taxExemption $>8000$

$38$ taxAmount $=$ taxAmount $+($taxExemption $-8000)$;

$39$ return taxAmount;

$40\}$

$41\}$

Your Tasks

$(1)$ Draw the control flow graph for this program.

$(2)$ Design test cases to achieve the $100\%$ statement coverage on the function $$computeTax$($list the statements

covered by each test case using the line number of each statement$).$ If $100\%$ statement coverage is not feasible,

explain the reason. Use the minimum number of test cases to achieve the $100\%$ statement coverage.

$(3)$ Design test cases to achieve $100\%$ branch coverage on the function $$computeTax$($list the branches covered

by each test case$).$ If $100\%$ branch coverage is not feasible, explain the reason. Use the minimum number of test

cases to achieve $100\%$ branch coverage.

$(4)$ Design test cases to achieve loop coverage on the function $$computeTax$($list the loops covered by each test

case$).$ If it is not feasible, explain the reason. Try your best to use the minimum number of test cases to achieve the

loop coverage. Consider a loop covered if at least in one test the loop body was executed $0$ times, in a second

test the body was executed exactly once, and in another test the body was executed more than once.

Special Instructions

Test cases should be presented in a table with each row showing the following:

Test ID #$,$ input data, statements$/$branches$/$loops covered by the test case, expected output and $\%$ coverage $.$ You

may add additional columns to display key variables such as tax exemption.

Code coverage should be shown by listing the statements $($using line numbers$)$ for each test case.