To the nearest whole pound, which of these is a valid Boundary Value Analysis test case?

In a system designed to work out the tax to be paid: An employee has £4000 of salary tax free. The next £1500 is taxed at 10% The next £28000 is taxed at 22% Any further amount is taxed at 40%

  • A. £1500
  • B. £32001
  • C. £33501
  • D. £28000

Answer: Option C