You are required to complete the tasks described below.

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

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

double taxAmount = 0.0;

double incomeAmount = 0.0;

// 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 * 0.02;

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

taxAmount = 800 + incomeAmount * 0.07;

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

taxAmount = 800 + 2800 + incomeAmount * 0.12;

} else if (incomeAmount > 120000) {

taxAmount = 800 + 2800 + 4800 + incomeAmount * 0.17; 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; 40 }

41}

Your Tasks

(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.