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Test program The following program has been implemented for a newly proposed tax calculation formula for residents of a fictitious country. / / incomeList [

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 =0.0;
3 double incomeAmount =0.0;
// 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 *0.02;
9} else if (incomeAmount >40000 && incomeAmount <=80000){
10 taxAmount =800+ incomeAmount *0.07;
11} else if (incomeAmount >80000 && incomeAmount <=120000){
12 taxAmount =800+2800+ incomeAmount *0.12;
13} else if (incomeAmount >120000){
14 taxAmount =800+2800+4800+ incomeAmount *0.17;
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.

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