The following program has been implemented for a newly proposed tax calculation formula for residents of a fictitious country. /i income List[]; the array reconding the individual income items // childLis[]: 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) f 2 double tax Amount =0.0; 3 double incomeAmount =0.0; // calculate the income amount 4 for (int i=0;i40000&&2 incomeAmount 80000.8& incomeAmount c= 120000) if 12 taxAmount =800+2800+ incomeAmount 0.12; 13 ) else if (incomeAmount >120000 ) f 14 tax Amount =800+2800+4800+ incomeAmoeint 0.17 15) /I calculate the tax exemption from having children 16 int taxExemption =0; 17 int numOfChild = childl ist.length; 18 while (numOfChild >0 ) ? 19 if (childL ist[numOfChild - I] 60 ) \& 27 tax.Amount = taxAmount - 2000; 28 taxExemption = tax Exemption +2000;29 30 I /l the maximum tax exemption is 8000 each person 31 if (taxExemption c=8000) if 32 if (tax.Amount >=0 ) \& 33 retum taxAmoant; 34 \} else i // i.e., taxAmount 8000 38 taxAmount =tax Amount +( taxExemption 8000)F 39 retum taxAmount; 401 Your Tasks Design test cases to achieve loop coverage on the function "compute Tax" (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