In a system for calculating employee tax, which value represents a valid Boundary Value Analysis test case?

In Boundary Value Analysis (BVA), the primary focus is on testing values at the boundaries of input ranges, as errors often occur at these boundaries. When determining valid test cases based on defined limits, it is essential to identify both the boundaries and the values just outside or just inside these boundaries.

In the context of calculating employee tax, let's assume there are thresholds that dictate different tax rates—commonly these thresholds can be around important financial limits like $30,000 for an employee's income. The value of $33,501 then becomes significant since it sits just above this commonly referenced boundary (assuming $30,000 is a lower limit for a different tax rate).

As such, testing this value ($33,501) allows testers to confirm that the system correctly handles income just above a critical threshold and applies the appropriate tax rules. This is essential for ensuring calculations are accurate at the boundary where tax groups may change.

In contrast, the other values listed may fall well within established ranges or below critical limits, thus not providing the necessary boundary testing insight. Therefore, $33,501 represents a valid Boundary Value Analysis test case as it is strategically positioned to verify system behavior at a noteworthy threshold in the tax computation process.