{"abstract":"A low-income return shows negative taxable income that offsets other lines.","category":"Tax bracket computation","checks":6,"contract":"solve(status, gross, earned, itemized, conditions, dependent, spouse_itemizes): stipulated deduction rules. Base standard deduction: single 14600, mfj 29200, mfs 14600, hoh 21900 (other statuses 'ERR:status'). A dependent's base is min(base, max(1300, earned + 450)). Then add 1950 per age/blindness condition for single or hoh, 1550 per condition for married statuses. If status is mfs and the spouse itemizes, the standard deduction is 0. The deduction is the larger of standard and itemized; taxable = max(0, gross - deduction). Return [deduction, taxable].","evaluation_group":"w2-tax_bracket_computation-deduction-selection-by-status","failed_approach":"Flooring gross income instead of the difference still leaves a negative result.","family":"w2-tax_bracket_computation-deduction-selection-by-status-taxable-floor","id":"FA-62376","implementations":{"attempt":{"sha256":"fd81db996dbbc19b9e006fb6e7d246975e3503e53b41a2a3597ce5cc82aa3ccc","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(status, gross, earned, itemized, conditions, dependent, spouse_itemizes):\n    std = {'single': 14600, 'mfj': 29200, 'mfs': 14600, 'hoh': 21900}\n    if status not in std: return 'ERR:status'\n    extra = 1950 if status in ('single', 'hoh') else 1550\n    base = std[status]\n    if dependent: base = min(base, max(1300, earned + 450))\n    s = base + extra * conditions\n    if status == 'mfs' and spouse_itemizes: s = 0\n    d = max(s, itemized)\n    return [d, max(0, gross) - d]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\ncases = [[('regression taxable-floor 1', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('regression taxable-floor 2', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('mfj', 828, 2000, 15000, 0, False, True), [29200, 0]),\n  ('regression taxable-floor 2', ('hoh', 8066, 20000, 0, 0, False, False), [21900, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])],\n [('regression taxable-floor 1', ('mfj', 19816, 500, 25000, 0, False, False), [29200, 0]),\n  ('regression taxable-floor 2', ('mfj', 22895, 900, 3000, 0, False, True), [29200, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000]),\n  ('control: bad status', ('widow', 1, 1, 0, 0, False, False), 'ERR:status'),\n  ('control: dependent no earnings', ('single', 3000, 0, 0, 0, True, False), [1300, 1700]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400])],\n [('regression taxable-floor 1', ('mfs', 10207, 2000, 15000, 0, False, True), [15000, 0]),\n  ('regression taxable-floor 2', ('single', 8621, 12617, 40000, 0, True, False), [40000, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('hoh', 3413, 17479, 25000, 0, False, True), [25000, 0]),\n  ('regression taxable-floor 2', ('single', 7394, 900, 40000, 0, False, False), [40000, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])]]\nfor label, args, expected in cases[N - 1]:\n    check(label, solve(*args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"10ac9ecd77923053dc659d5d46e181d55d436069b4ac6e4aa5b3c1cb6977d156","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(status, gross, earned, itemized, conditions, dependent, spouse_itemizes):\n    std = {'single': 14600, 'mfj': 29200, 'mfs': 14600, 'hoh': 21900}\n    if status not in std: return 'ERR:status'\n    extra = 1950 if status in ('single', 'hoh') else 1550\n    base = std[status]\n    if dependent: base = min(base, max(1300, earned + 450))\n    s = base + extra * conditions\n    if status == 'mfs' and spouse_itemizes: s = 0\n    d = max(s, itemized)\n    return [d, gross - d]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\ncases = [[('regression taxable-floor 1', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('regression taxable-floor 2', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('mfj', 828, 2000, 15000, 0, False, True), [29200, 0]),\n  ('regression taxable-floor 2', ('hoh', 8066, 20000, 0, 0, False, False), [21900, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])],\n [('regression taxable-floor 1', ('mfj', 19816, 500, 25000, 0, False, False), [29200, 0]),\n  ('regression taxable-floor 2', ('mfj', 22895, 900, 3000, 0, False, True), [29200, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000]),\n  ('control: bad status', ('widow', 1, 1, 0, 0, False, False), 'ERR:status'),\n  ('control: dependent no earnings', ('single', 3000, 0, 0, 0, True, False), [1300, 1700]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400])],\n [('regression taxable-floor 1', ('mfs', 10207, 2000, 15000, 0, False, True), [15000, 0]),\n  ('regression taxable-floor 2', ('single', 8621, 12617, 40000, 0, True, False), [40000, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('hoh', 3413, 17479, 25000, 0, False, True), [25000, 0]),\n  ('regression taxable-floor 2', ('single', 7394, 900, 40000, 0, False, False), [40000, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])]]\nfor label, args, expected in cases[N - 1]:\n    check(label, solve(*args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"fixed":{"sha256":"193d4a4bc35d59c54ea8edfe73f21d92b3bef38de80a3070c488e916e033535d","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(status, gross, earned, itemized, conditions, dependent, spouse_itemizes):\n    std = {'single': 14600, 'mfj': 29200, 'mfs': 14600, 'hoh': 21900}\n    if status not in std: return 'ERR:status'\n    extra = 1950 if status in ('single', 'hoh') else 1550\n    base = std[status]\n    if dependent: base = min(base, max(1300, earned + 450))\n    s = base + extra * conditions\n    if status == 'mfs' and spouse_itemizes: s = 0\n    d = max(s, itemized)\n    return [d, max(0, gross - d)]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\ncases = [[('regression taxable-floor 1', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('regression taxable-floor 2', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('mfj', 828, 2000, 15000, 0, False, True), [29200, 0]),\n  ('regression taxable-floor 2', ('hoh', 8066, 20000, 0, 0, False, False), [21900, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])],\n [('regression taxable-floor 1', ('mfj', 19816, 500, 25000, 0, False, False), [29200, 0]),\n  ('regression taxable-floor 2', ('mfj', 22895, 900, 3000, 0, False, True), [29200, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000]),\n  ('control: bad status', ('widow', 1, 1, 0, 0, False, False), 'ERR:status'),\n  ('control: dependent no earnings', ('single', 3000, 0, 0, 0, True, False), [1300, 1700]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400])],\n [('regression taxable-floor 1', ('mfs', 10207, 2000, 15000, 0, False, True), [15000, 0]),\n  ('regression taxable-floor 2', ('single', 8621, 12617, 40000, 0, True, False), [40000, 0]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\n  ('control: hoh with age', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('control: dependent', ('single', 5000, 2000, 0, 0, True, False), [2450, 2550]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000])],\n [('regression taxable-floor 1', ('hoh', 3413, 17479, 25000, 0, False, True), [25000, 0]),\n  ('regression taxable-floor 2', ('single', 7394, 900, 40000, 0, False, False), [40000, 0]),\n  ('control: mfs spouse itemizes', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0]),\n  ('control: high-earning dependent', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('control: itemizer', ('mfj', 120000, 120000, 35000, 0, False, False), [35000, 85000])]]\nfor label, args, expected in cases[N - 1]:\n    check(label, solve(*args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic, bounded teaching model with a stipulated toy contract; it makes no claim of conformance to any real regulation, standard, or institution's rules. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-tax_bracket_computation-deduction-selection-by-status-taxable-floor","generated_at":"2026-09-29T14:47:04.025918+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.","repair":"Floor taxable income at zero.","root_cause":"Taxable income is gross - deduction without a floor at zero.","sha256":"2bca8cff70ba058796b7954cfad2c1bffa60da1ba879b21aca77f7d78b93c19a","title":"Taxable income goes negative when deductions exceed gross income · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verification":{"attempt":{"elapsed_ms":38.932,"exit_code":1,"observations":[{"actual":[32300,-12300],"check":"regression taxable-floor 1","expected":[32300,0],"passed":false},{"actual":[16550,-7550],"check":"regression taxable-floor 2","expected":[16550,0],"passed":false},{"actual":[14600,35400],"check":"control: single standard","expected":[14600,35400],"passed":true},{"actual":[23850,6150],"check":"control: hoh with age","expected":[23850,6150],"passed":true},{"actual":[2450,2550],"check":"control: dependent","expected":[2450,2550],"passed":true},{"actual":[3000,37000],"check":"control: mfs spouse itemizes","expected":[3000,37000],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression taxable-floor 1\", \"actual\": [32300, -12300], \"expected\": [32300, 0], \"passed\": false}, {\"check\": \"regression taxable-floor 2\", \"actual\": [16550, -7550], \"expected\": [16550, 0], \"passed\": false}, {\"check\": \"control: single standard\", \"actual\": [14600, 35400], \"expected\": [14600, 35400], \"passed\": true}, {\"check\": \"control: hoh with age\", \"actual\": [23850, 6150], \"expected\": [23850, 6150], \"passed\": true}, {\"check\": \"control: dependent\", \"actual\": [2450, 2550], \"expected\": [2450, 2550], \"passed\": true}, {\"check\": \"control: mfs spouse itemizes\", \"actual\": [3000, 37000], \"expected\": [3000, 37000], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":40.764,"exit_code":1,"observations":[{"actual":[32300,-12300],"check":"regression taxable-floor 1","expected":[32300,0],"passed":false},{"actual":[16550,-7550],"check":"regression taxable-floor 2","expected":[16550,0],"passed":false},{"actual":[14600,35400],"check":"control: single standard","expected":[14600,35400],"passed":true},{"actual":[23850,6150],"check":"control: hoh with age","expected":[23850,6150],"passed":true},{"actual":[2450,2550],"check":"control: dependent","expected":[2450,2550],"passed":true},{"actual":[3000,37000],"check":"control: mfs spouse itemizes","expected":[3000,37000],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression taxable-floor 1\", \"actual\": [32300, -12300], \"expected\": [32300, 0], \"passed\": false}, {\"check\": \"regression taxable-floor 2\", \"actual\": [16550, -7550], \"expected\": [16550, 0], \"passed\": false}, {\"check\": \"control: single standard\", \"actual\": [14600, 35400], \"expected\": [14600, 35400], \"passed\": true}, {\"check\": \"control: hoh with age\", \"actual\": [23850, 6150], \"expected\": [23850, 6150], \"passed\": true}, {\"check\": \"control: dependent\", \"actual\": [2450, 2550], \"expected\": [2450, 2550], \"passed\": true}, {\"check\": \"control: mfs spouse itemizes\", \"actual\": [3000, 37000], \"expected\": [3000, 37000], \"passed\": true}], \"passed\": false}\n"},"fixed":{"elapsed_ms":43.32,"exit_code":0,"observations":[{"actual":[32300,0],"check":"regression taxable-floor 1","expected":[32300,0],"passed":true},{"actual":[16550,0],"check":"regression taxable-floor 2","expected":[16550,0],"passed":true},{"actual":[14600,35400],"check":"control: single standard","expected":[14600,35400],"passed":true},{"actual":[23850,6150],"check":"control: hoh with age","expected":[23850,6150],"passed":true},{"actual":[2450,2550],"check":"control: dependent","expected":[2450,2550],"passed":true},{"actual":[3000,37000],"check":"control: mfs spouse itemizes","expected":[3000,37000],"passed":true}],"passed":true,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression taxable-floor 1\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}, {\"check\": \"regression taxable-floor 2\", \"actual\": [16550, 0], \"expected\": [16550, 0], \"passed\": true}, {\"check\": \"control: single standard\", \"actual\": [14600, 35400], \"expected\": [14600, 35400], \"passed\": true}, {\"check\": \"control: hoh with age\", \"actual\": [23850, 6150], \"expected\": [23850, 6150], \"passed\": true}, {\"check\": \"control: dependent\", \"actual\": [2450, 2550], \"expected\": [2450, 2550], \"passed\": true}, {\"check\": \"control: mfs spouse itemizes\", \"actual\": [3000, 37000], \"expected\": [3000, 37000], \"passed\": true}], \"passed\": true}\n"}},"verified":true,"visibility":"public"}