Based on the tax system specification as described below, using boundary value analysis, which would be the best test set to explicitly test on single boundary value fully?

Based on the tax system specification as described below, using boundary value analysis, which would be the best test set to explicitly test on single boundary value fully?

Tax system

A tax system needs to be updated due to new legislation. For a person with a salary of less than 20 000 and who is married, the tax needs to be recalculated.

If a person has at least three and less than six children, an additional 10% reduction is applicable.

A . Test set (i)
B . Test set (ii)
C . Test set (iii)
D . Test set (iv)

Answer: A

Explanation:

Test set (i) is the best option as it tests the boundary condition of a salary of less than 20,000 and being married, with a varying number of children including the boundary value of three children. This test set covers the minimum and maximum values for the salary and the number of children, as well as the nominal values. The other test sets do not test the boundary value of the salary or the number of children fully, as they either omit or repeat some values.

Reference =

ISTQB Certified Tester Advanced Level Syllabus Technical Test Analyst1, page 2

Boundary Value Analysis and Equivalence Partitioning Testing2, section “Boundary Value Analysis” Equivalence Partitioning Method3, section “Example 1: Equivalence and Boundary Value”

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