{"abstract":"Married-filing-separately returns claim a standard deduction the rules deny.","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].","evaluation_group":"w2-tax_bracket_computation-deduction-selection-by-status","failed_approach":"Zeroing only the base amount still grants the additional age or blindness amounts.","family":"w2-tax_bracket_computation-deduction-selection-by-status-mfs-spouse-itemizes","id":"FA-62391","implementations":{"attempt":{"sha256":"a2da6498891c16eba8407bfc558ee41a3a9debeff0b4c947b2b35ea8a40b113f","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 status == 'mfs' and spouse_itemizes: base = 0\n    if dependent: base = min(base, max(1300, earned + 450))\n    s = base + extra * conditions\n    pass\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 mfs-spouse-itemizes 1', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 40000, 40000, 0, 0, False, True), [0, 40000]),\n  ('partial repair guard 2', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\n  ('partial repair guard 2', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\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 mfs-spouse-itemizes 1', ('mfs', 68513, 500, 0, 0, False, True), [0, 68513]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 76535, 900, 0, 0, False, True), [0, 76535]),\n  ('partial repair guard 1', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 2', ('mfs', 142325, 500, 0, 2, True, True), [0, 142325]),\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 mfs-spouse-itemizes 1', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 28199, 2000, 3000, 1, False, True), [3000, 25199]),\n  ('partial repair guard 1', ('mfs', 97884, 0, 0, 2, True, True), [0, 97884]),\n  ('partial repair guard 2', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 9614, 500, 0, 0, False, True), [0, 9614]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('partial repair guard 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\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":"9ed309285da1c082e05c96b5b38df0a5ee306ddd20c71171ee11904e287651dc","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    pass\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 mfs-spouse-itemizes 1', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 40000, 40000, 0, 0, False, True), [0, 40000]),\n  ('partial repair guard 2', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\n  ('partial repair guard 2', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\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 mfs-spouse-itemizes 1', ('mfs', 68513, 500, 0, 0, False, True), [0, 68513]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 76535, 900, 0, 0, False, True), [0, 76535]),\n  ('partial repair guard 1', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 2', ('mfs', 142325, 500, 0, 2, True, True), [0, 142325]),\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 mfs-spouse-itemizes 1', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 28199, 2000, 3000, 1, False, True), [3000, 25199]),\n  ('partial repair guard 1', ('mfs', 97884, 0, 0, 2, True, True), [0, 97884]),\n  ('partial repair guard 2', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 9614, 500, 0, 0, False, True), [0, 9614]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('partial repair guard 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\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":"5db5ebca633df5f8ab311ef4700176225391c590450cbf51be9d7ef251f086e5","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 mfs-spouse-itemizes 1', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 40000, 40000, 0, 0, False, True), [0, 40000]),\n  ('partial repair guard 2', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\n  ('partial repair guard 2', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\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 mfs-spouse-itemizes 1', ('mfs', 68513, 500, 0, 0, False, True), [0, 68513]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 76535, 900, 0, 0, False, True), [0, 76535]),\n  ('partial repair guard 1', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 2', ('mfs', 142325, 500, 0, 2, True, True), [0, 142325]),\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 mfs-spouse-itemizes 1', ('mfs', 60365, 500, 0, 1, True, True), [0, 60365]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 28199, 2000, 3000, 1, False, True), [3000, 25199]),\n  ('partial repair guard 1', ('mfs', 97884, 0, 0, 2, True, True), [0, 97884]),\n  ('partial repair guard 2', ('mfs', 40000, 40000, 3000, 2, False, True), [3000, 37000]),\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: mfj below deduction', ('mfj', 20000, 20000, 0, 2, False, False), [32300, 0])],\n [('regression mfs-spouse-itemizes 1', ('mfs', 9614, 500, 0, 0, False, True), [0, 9614]),\n  ('regression mfs-spouse-itemizes 2', ('mfs', 23561, 14000, 0, 2, False, True), [0, 23561]),\n  ('partial repair guard 1', ('mfs', 118666, 5538, 0, 1, True, True), [0, 118666]),\n  ('partial repair guard 2', ('mfs', 29019, 900, 0, 2, False, True), [0, 29019]),\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-mfs-spouse-itemizes","generated_at":"2026-09-29T14:47:04.151678+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":"Set the standard deduction to zero when an mfs spouse itemizes.","root_cause":"The mfs spouse-itemizes rule is not applied.","sha256":"2aaf59797add0d7927cd26cad028826f3ce6d2699657c2292e84c33b4910ca31","title":"A separate filer keeps the standard deduction while the spouse itemizes · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verification":{"attempt":{"elapsed_ms":39.959,"exit_code":1,"observations":[{"actual":[3100,36900],"check":"regression mfs-spouse-itemizes 1","expected":[3000,37000],"passed":false},{"actual":[0,40000],"check":"regression mfs-spouse-itemizes 2","expected":[0,40000],"passed":true},{"actual":[1550,117116],"check":"partial repair guard 2","expected":[0,118666],"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":[32300,0],"check":"control: mfj below deduction","expected":[32300,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression mfs-spouse-itemizes 1\", \"actual\": [3100, 36900], \"expected\": [3000, 37000], \"passed\": false}, {\"check\": \"regression mfs-spouse-itemizes 2\", \"actual\": [0, 40000], \"expected\": [0, 40000], \"passed\": true}, {\"check\": \"partial repair guard 2\", \"actual\": [1550, 117116], \"expected\": [0, 118666], \"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: mfj below deduction\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":40.978,"exit_code":1,"observations":[{"actual":[17700,22300],"check":"regression mfs-spouse-itemizes 1","expected":[3000,37000],"passed":false},{"actual":[14600,25400],"check":"regression mfs-spouse-itemizes 2","expected":[0,40000],"passed":false},{"actual":[7538,111128],"check":"partial repair guard 2","expected":[0,118666],"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":[32300,0],"check":"control: mfj below deduction","expected":[32300,0],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression mfs-spouse-itemizes 1\", \"actual\": [17700, 22300], \"expected\": [3000, 37000], \"passed\": false}, {\"check\": \"regression mfs-spouse-itemizes 2\", \"actual\": [14600, 25400], \"expected\": [0, 40000], \"passed\": false}, {\"check\": \"partial repair guard 2\", \"actual\": [7538, 111128], \"expected\": [0, 118666], \"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: mfj below deduction\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}], \"passed\": false}\n"},"fixed":{"elapsed_ms":38.855,"exit_code":0,"observations":[{"actual":[3000,37000],"check":"regression mfs-spouse-itemizes 1","expected":[3000,37000],"passed":true},{"actual":[0,40000],"check":"regression mfs-spouse-itemizes 2","expected":[0,40000],"passed":true},{"actual":[0,118666],"check":"partial repair guard 2","expected":[0,118666],"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":[32300,0],"check":"control: mfj below deduction","expected":[32300,0],"passed":true}],"passed":true,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression mfs-spouse-itemizes 1\", \"actual\": [3000, 37000], \"expected\": [3000, 37000], \"passed\": true}, {\"check\": \"regression mfs-spouse-itemizes 2\", \"actual\": [0, 40000], \"expected\": [0, 40000], \"passed\": true}, {\"check\": \"partial repair guard 2\", \"actual\": [0, 118666], \"expected\": [0, 118666], \"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: mfj below deduction\", \"actual\": [32300, 0], \"expected\": [32300, 0], \"passed\": true}], \"passed\": true}\n"}},"verified":true,"visibility":"public"}