IFPUG Exam I40-420 Topic 1 Question 31 Discussion

The Great Escape movie theater chain has theaters in multiple cities. The Great Escape Sales system needs to send sales tax collected to the correct government offices. The Sales system calculates the tax due by multiplying the theater's sales by the tax rate for the city where the theater is located. The Tax Rate table has Tax Rate ID, Location, Tax Rate, Effective Date, Expiration Date columns. Tax Rate records are added, changed and deleted by the developers using third party utilities with the information that is submitted by the Sales system users in Change Requests approved by the Change Control Board (CCB). How many function points would be counted for the Tax Rate table?