{"abstract":"An elderly head of household deducts 400 less than entitled.","category":"Tax bracket computation","checks":7,"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].","contract_signature":"status, gross, earned, itemized, conditions, dependent, spouse_itemizes","evaluation_group":"w2-tax_bracket_computation-deduction-selection-by-status","failed_approach":"Treating only single filers as unmarried still shortchanges heads of household.","family":"w2-tax_bracket_computation-deduction-selection-by-status-additional-amount-by-status","id":"FA-62381","implementations":{"attempt":{"sha256":"0e92759ad5f438637a687a60f258e88e891884ef1b618f61c7c060b905816fa2","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 == 'single' 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 additional-amount-by-status 1', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('regression additional-amount-by-status 2', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('partial repair guard 2', ('hoh', 53357, 900, 0, 2, False, False), [25800, 27557]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\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  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression additional-amount-by-status 1', ('hoh', 53357, 900, 0, 2, False, False), [25800, 27557]),\n  ('regression additional-amount-by-status 2', ('single', 45837, 500, 15000, 1, False, False), [16550, 29287]),\n  ('partial repair guard 1', ('hoh', 22188, 500, 0, 1, True, True), [3250, 18938]),\n  ('partial repair guard 2', ('hoh', 124688, 900, 0, 1, False, False), [23850, 100838]),\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 additional-amount-by-status 1', ('single', 111058, 500, 3000, 1, False, False), [16550, 94508]),\n  ('regression additional-amount-by-status 2', ('hoh', 22188, 500, 0, 1, True, True), [3250, 18938]),\n  ('partial repair guard 1', ('hoh', 72381, 20000, 25000, 2, False, True), [25800, 46581]),\n  ('partial repair guard 2', ('hoh', 146977, 14000, 0, 2, False, False), [25800, 121177]),\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 additional-amount-by-status 1', ('single', 85478, 500, 0, 2, False, False), [18500, 66978]),\n  ('regression additional-amount-by-status 2', ('hoh', 124688, 900, 0, 1, False, False), [23850, 100838]),\n  ('partial repair guard 1', ('hoh', 39678, 500, 0, 1, True, True), [3250, 36428]),\n  ('partial repair guard 2', ('hoh', 59881, 14101, 0, 1, False, False), [23850, 36031]),\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 additional-amount-by-status 1', ('hoh', 72381, 20000, 25000, 2, False, True), [25800, 46581]),\n  ('regression additional-amount-by-status 2', ('single', 51379, 14000, 15000, 2, False, False), [18500, 32879]),\n  ('partial repair guard 1', ('hoh', 124418, 2000, 3000, 2, False, False), [25800, 98618]),\n  ('partial repair guard 2', ('hoh', 100490, 14000, 0, 2, False, False), [25800, 74690]),\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":"0fe27e487ddcb5cc5aa530bacaf418dc435eaa3cbe67a4b930b21ddfcb809d5b","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 = 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 additional-amount-by-status 1', ('hoh', 30000, 30000, 0, 1, False, False), [23850, 6150]),\n  ('regression additional-amount-by-status 2', ('single', 9000, 20000, 0, 1, True, False), [16550, 0]),\n  ('partial repair guard 2', ('hoh', 53357, 900, 0, 2, False, False), [25800, 27557]),\n  ('control: single standard', ('single', 50000, 50000, 0, 0, False, False), [14600, 35400]),\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  ('control: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression additional-amount-by-status 1', ('hoh', 53357, 900, 0, 2, False, False), [25800, 27557]),\n  ('regression additional-amount-by-status 2', ('single', 45837, 500, 15000, 1, False, False), [16550, 29287]),\n  ('partial repair guard 1', ('hoh', 22188, 500, 0, 1, True, True), [3250, 18938]),\n  ('partial repair guard 2', ('hoh', 124688, 900, 0, 1, False, False), [23850, 100838]),\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 additional-amount-by-status 1', ('single', 111058, 500, 3000, 1, False, False), [16550, 94508]),\n  ('regression additional-amount-by-status 2', ('hoh', 22188, 500, 0, 1, True, True), [3250, 18938]),\n  ('partial repair guard 1', ('hoh', 72381, 20000, 25000, 2, False, True), [25800, 46581]),\n  ('partial repair guard 2', ('hoh', 146977, 14000, 0, 2, False, False), [25800, 121177]),\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 additional-amount-by-status 1', ('single', 85478, 500, 0, 2, False, False), [18500, 66978]),\n  ('regression additional-amount-by-status 2', ('hoh', 124688, 900, 0, 1, False, False), [23850, 100838]),\n  ('partial repair guard 1', ('hoh', 39678, 500, 0, 1, True, True), [3250, 36428]),\n  ('partial repair guard 2', ('hoh', 59881, 14101, 0, 1, False, False), [23850, 36031]),\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 additional-amount-by-status 1', ('hoh', 72381, 20000, 25000, 2, False, True), [25800, 46581]),\n  ('regression additional-amount-by-status 2', ('single', 51379, 14000, 15000, 2, False, False), [18500, 32879]),\n  ('partial repair guard 1', ('hoh', 124418, 2000, 3000, 2, False, False), [25800, 98618]),\n  ('partial repair guard 2', ('hoh', 100490, 14000, 0, 2, False, False), [25800, 74690]),\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-additional-amount-by-status","generated_at":"2026-09-29T14:47:04.057705+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.","root_cause":"The additional standard deduction is 1550 for every status.","sha256":"a903a087673bfc239fd0eb780fee70e94bb7ea9cfe16ce124d391852acaa2f17","title":"Head-of-household filers receive the married additional amount · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":39.116,"exit_code":1,"observations":[{"actual":[23450,6550],"check":"regression additional-amount-by-status 1","expected":[23850,6150],"passed":false},{"actual":[16550,0],"check":"regression additional-amount-by-status 2","expected":[16550,0],"passed":true},{"actual":[25000,28357],"check":"partial repair guard 2","expected":[25800,27557],"passed":false},{"actual":[14600,35400],"check":"control: single standard","expected":[14600,35400],"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},{"actual":[32300,0],"check":"control: mfj below deduction","expected":[32300,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression additional-amount-by-status 1\", \"actual\": [23450, 6550], \"expected\": [23850, 6150], \"passed\": false}, {\"check\": \"regression additional-amount-by-status 2\", \"actual\": [16550, 0], \"expected\": [16550, 0], \"passed\": true}, {\"check\": \"partial repair guard 2\", \"actual\": [25000, 28357], \"expected\": [25800, 27557], \"passed\": false}, {\"check\": \"control: single standard\", \"actual\": [14600, 35400], \"expected\": [14600, 35400], \"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}, {\"check\": \"control: mfj below deduction\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":38.984,"exit_code":1,"observations":[{"actual":[23450,6550],"check":"regression additional-amount-by-status 1","expected":[23850,6150],"passed":false},{"actual":[16150,0],"check":"regression additional-amount-by-status 2","expected":[16550,0],"passed":false},{"actual":[25000,28357],"check":"partial repair guard 2","expected":[25800,27557],"passed":false},{"actual":[14600,35400],"check":"control: single standard","expected":[14600,35400],"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},{"actual":[32300,0],"check":"control: mfj below deduction","expected":[32300,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression additional-amount-by-status 1\", \"actual\": [23450, 6550], \"expected\": [23850, 6150], \"passed\": false}, {\"check\": \"regression additional-amount-by-status 2\", \"actual\": [16150, 0], \"expected\": [16550, 0], \"passed\": false}, {\"check\": \"partial repair guard 2\", \"actual\": [25000, 28357], \"expected\": [25800, 27557], \"passed\": false}, {\"check\": \"control: single standard\", \"actual\": [14600, 35400], \"expected\": [14600, 35400], \"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}, {\"check\": \"control: mfj below deduction\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}