FA-62740 / Tax bracket computation / Member archive

The child receives the full standard deduction · case 05

Unearned income of a child is sheltered by the full 14600 deduction.

Member previewVariant 5 · 3 implementations · 8 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 dependent-deduction 1	`0`	`8500`	Failed

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