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

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

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

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

$//$ calculate the income amount

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

incomeAmount $=$ incomeAmount $+$ incomeList$[$i$]$; $6\}$

$//$ calculate the basic tax

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

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

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

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

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

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

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

taxAmount $=800+2800+4800+$ incomeAmount $*0\mathrm{.}17$; $15\}$

$//$ calculate the tax exemption from having children

int taxExemption $=0$;

int numOfChild $=$ childList.length;

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

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

taxAmount $=$ taxAmount $-4000$;

taxExemption $=$ taxExemption $+4000$; $22\}$

$23$ numOfChild$--$; $24\}$

$//$ calculate the tax exemption from having parents

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

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

taxAmount $=$ taxAmount $-2000$;

taxExemption $=$ taxExemption $+2000$; $29\}$

$30\}$

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

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

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

return taxAmount;

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

return $0$; $36\}$

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

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

return taxAmount;

$\}$

$\}$ Design test cases to achieve the statement coverage on the function $$computeTax$($list the statements covered by each test case using the line number of each statement$).$ If it is not feasible, explain the reason. Use the minimum number of test cases to achieve the statement coverage. For each level of coverage, provide a brief explanation of your work. This should include any assumptions you have made.

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

Test ID #$,$ input data, statements$/$paths$/$loops covered by the test case, expected output, actual output, pass$/$fail$,$ and $\%$ coverage. You may add additional columns to display key variables such as tax exemption.