FA-62729 / Tax bracket computation / Member archive

Unearned income above the first deduction tier is taxed at the parent's rate · case 04

Unearned income between 1300 and 2600 is taxed at the parent's rate instead of the child's.

Member previewVariant 4 · 3 implementations · 7 checks per implementation

Case contract

solve(earned, unearned, parent_rate): stipulated child unearned-income rule, whole dollars. Standard deduction = min(14600, max(1300, earned + 450)); taxable = max(0, earned + unearned - std). Net unearned income = max(0, unearned - 2600); the part of taxable income taxed at the parent's rate (percent string) is min(net unearned, taxable); the rest is taxed at 10%. Return integer cents half-up.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression parent-rate-threshold 1	`104464`	`88864`	Failed

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