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}

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.

Design test cases to achieve path coverage on the function computeTax (list the path covered by each test case). If it is not feasible, explain the reason. Use the minimum number of test cases to achieve the path coverage. For this portion, you can earn extra credit by creating a control flow chart diagram.

Design test cases to achieve loop coverage (see below) 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.