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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.

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.

Correct Answer: B
The test set B is the best test set to explicitly test on single boundary value fully, using boundary value analysis. Boundary value analysis is a technique that tests the values at or near the boundaries of an input domain. The boundaries for this scenario are:
* Salary less than €20 000
* Number of children at least three and less than six
The test set B tests the boundary values of each boundary (€19 999, €20 000, three children, six children) and one value inside each boundary (€19 998, €20 001, four children). Verified References: [ISTQB Certified Tester Advanced Level Test Analyst CTAL-TA], Section 3.2.2, page 35.
* Salary less than €20 000
* Number of children at least three and less than six
The test set B tests the boundary values of each boundary (€19 999, €20 000, three children, six children) and one value inside each boundary (€19 998, €20 001, four children). Verified References: [ISTQB Certified Tester Advanced Level Test Analyst CTAL-TA], Section 3.2.2, page 35.
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