{"abstract":"High incomes pay 11.9% of the excess instead of 5.5% of the tax.","category":"Tax bracket computation","checks":6,"contract":"solve(income_tax, joint): stipulated surcharge on income tax, in integer cents. The exemption limit is 1813000 (doubled for joint assessment). At or below it the surcharge is 0; above it the surcharge is the lesser of 5.5% of the income tax and 11.9% of the excess over the limit (a gliding zone), rounded down to cents.","contract_signature":"income_tax, joint","evaluation_group":"w2-tax_bracket_computation-surcharge-exemption-limit-glide","failed_approach":"Charging 5.5% of only the excess treats the exemption limit as an allowance.","family":"w2-tax_bracket_computation-surcharge-exemption-limit-glide-lesser-of","id":"FA-62801","implementations":{"attempt":{"sha256":"4c5d533eb7e17cb2a028a096caea4b5e499f0d1b4c258b56ea9e3ca2c7de5c95","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\nfrom fractions import Fraction\nN = 1\nobservations = []\ndef solve(income_tax, joint):\n    thr = 1813000 * (2 if joint else 1)\n    if income_tax <= thr: return 0\n    soli = (income_tax - thr) * Fraction(55, 1000)\n    return int(soli)\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\ncases = [[('regression lesser-of 1', (5000000, False), 275000), ('regression lesser-of 2', (1900000, False), 10353),\n  ('control: at limit', (1813000, False), 0), ('control: joint glide', (3700000, True), 8806),\n  ('control: joint below', (3000000, True), 0), ('control: glide edge', (3300000, False), 176953)],\n [('regression lesser-of 1', (3700000, True), 8806), ('regression lesser-of 2', (3300000, False), 176953),\n  ('control: joint below', (3000000, True), 0), ('control: at limit', (1813000, False), 0),\n  ('control: gliding zone', (1900000, False), 10353), ('control: full rate', (5000000, False), 275000)],\n [('regression lesser-of 1', (3626001, False), 199430), ('regression lesser-of 2', (1813009, False), 1),\n  ('control: at limit', (1813000, False), 0), ('control: gliding zone', (1900000, False), 10353),\n  ('control: full rate', (5000000, False), 275000), ('control: joint glide', (3700000, True), 8806)],\n [('regression lesser-of 1', (1983210, False), 20254), ('regression lesser-of 2', (1813001, False), 0),\n  ('partial repair guard 2', (4499538, True), 103951), ('control: joint glide', (3700000, True), 8806),\n  ('control: joint below', (3000000, True), 0), ('control: glide edge', (3300000, False), 176953),\n  ('control: at limit', (1813000, False), 0)],\n [('regression lesser-of 1', (3626001, True), 0), ('regression lesser-of 2', (4499538, True), 103951),\n  ('partial repair guard 1', (3835420, False), 210948), ('partial repair guard 2', (3256603, False), 171788),\n  ('control: at limit', (1813000, False), 0), ('control: gliding zone', (1900000, False), 10353),\n  ('control: full rate', (5000000, False), 275000), ('control: joint glide', (3700000, True), 8806)]]\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":"4e42a68242778f06eb6851bcf93c65b588e2e61ea8fd809c715fd6133ef55d95","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\nfrom fractions import Fraction\nN = 1\nobservations = []\ndef solve(income_tax, joint):\n    thr = 1813000 * (2 if joint else 1)\n    if income_tax <= thr: return 0\n    soli = max(income_tax * Fraction(55, 1000), (income_tax - thr) * Fraction(119, 1000))\n    return int(soli)\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\ncases = [[('regression lesser-of 1', (5000000, False), 275000), ('regression lesser-of 2', (1900000, False), 10353),\n  ('control: at limit', (1813000, False), 0), ('control: joint glide', (3700000, True), 8806),\n  ('control: joint below', (3000000, True), 0), ('control: glide edge', (3300000, False), 176953)],\n [('regression lesser-of 1', (3700000, True), 8806), ('regression lesser-of 2', (3300000, False), 176953),\n  ('control: joint below', (3000000, True), 0), ('control: at limit', (1813000, False), 0),\n  ('control: gliding zone', (1900000, False), 10353), ('control: full rate', (5000000, False), 275000)],\n [('regression lesser-of 1', (3626001, False), 199430), ('regression lesser-of 2', (1813009, False), 1),\n  ('control: at limit', (1813000, False), 0), ('control: gliding zone', (1900000, False), 10353),\n  ('control: full rate', (5000000, False), 275000), ('control: joint glide', (3700000, True), 8806)],\n [('regression lesser-of 1', (1983210, False), 20254), ('regression lesser-of 2', (1813001, False), 0),\n  ('partial repair guard 2', (4499538, True), 103951), ('control: joint glide', (3700000, True), 8806),\n  ('control: joint below', (3000000, True), 0), ('control: glide edge', (3300000, False), 176953),\n  ('control: at limit', (1813000, False), 0)],\n [('regression lesser-of 1', (3626001, True), 0), ('regression lesser-of 2', (4499538, True), 103951),\n  ('partial repair guard 1', (3835420, False), 210948), ('partial repair guard 2', (3256603, False), 171788),\n  ('control: at limit', (1813000, False), 0), ('control: gliding zone', (1900000, False), 10353),\n  ('control: full rate', (5000000, False), 275000), ('control: joint glide', (3700000, True), 8806)]]\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-surcharge-exemption-limit-glide-lesser-of","generated_at":"2026-09-29T14:47:08.034132+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":"max() is used where the lesser of the two amounts is required.","sha256":"ccbdcea7a63ddcfd03c9423d26d721679ede794fe01bc86c0055b1d3f040334e","title":"The surcharge takes the greater of the full rate and the gliding cap · 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":48.011,"exit_code":1,"observations":[{"actual":175285,"check":"regression lesser-of 1","expected":275000,"passed":false},{"actual":4785,"check":"regression lesser-of 2","expected":10353,"passed":false},{"actual":0,"check":"control: at limit","expected":0,"passed":true},{"actual":4070,"check":"control: joint glide","expected":8806,"passed":false},{"actual":0,"check":"control: joint below","expected":0,"passed":true},{"actual":81785,"check":"control: glide edge","expected":176953,"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression lesser-of 1\", \"actual\": 175285, \"expected\": 275000, \"passed\": false}, {\"check\": \"regression lesser-of 2\", \"actual\": 4785, \"expected\": 10353, \"passed\": false}, {\"check\": \"control: at limit\", \"actual\": 0, \"expected\": 0, \"passed\": true}, {\"check\": \"control: joint glide\", \"actual\": 4070, \"expected\": 8806, \"passed\": false}, {\"check\": \"control: joint below\", \"actual\": 0, \"expected\": 0, \"passed\": true}, {\"check\": \"control: glide edge\", \"actual\": 81785, \"expected\": 176953, \"passed\": false}], \"passed\": false}\n"},"broken":{"elapsed_ms":44.677,"exit_code":1,"observations":[{"actual":379253,"check":"regression lesser-of 1","expected":275000,"passed":false},{"actual":104500,"check":"regression lesser-of 2","expected":10353,"passed":false},{"actual":0,"check":"control: at limit","expected":0,"passed":true},{"actual":203500,"check":"control: joint glide","expected":8806,"passed":false},{"actual":0,"check":"control: joint below","expected":0,"passed":true},{"actual":181500,"check":"control: glide edge","expected":176953,"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression lesser-of 1\", \"actual\": 379253, \"expected\": 275000, \"passed\": false}, {\"check\": \"regression lesser-of 2\", \"actual\": 104500, \"expected\": 10353, \"passed\": false}, {\"check\": \"control: at limit\", \"actual\": 0, \"expected\": 0, \"passed\": true}, {\"check\": \"control: joint glide\", \"actual\": 203500, \"expected\": 8806, \"passed\": false}, {\"check\": \"control: joint below\", \"actual\": 0, \"expected\": 0, \"passed\": true}, {\"check\": \"control: glide edge\", \"actual\": 181500, \"expected\": 176953, \"passed\": false}], \"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."}}