FA-62743 / Tax bracket computation / Member archive

All taxable income is taxed at the parent's rate once there is any net unearned income · case 03

A child with 2601 of unearned income and wages pays the parent's rate on everything.

Member previewVariant 3 · 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 parent-portion 1	`114664`	`88864`	Failed

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