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ISTQB ATA Exam - Topic 1 Question 108 Discussion

Tax systemA tax system needs to be updated due to new legislation. For a person with a salary of less than 20.000 and who is married, the tax needs to be re-calculated. If the person also has more than two and less than five children, an additional 10% reduction is applicable.Applying equivalence partitioning to the ''Tax System'' specification, which of the following set of equivalence classes is most effective in testing the processing the number of children?[K3] 2 credits
B) 2, 4 and 5 children
A) 2, 4 and 6 children
C) 1, 3 and 6 children
D) 3, 4 and 6 children

ISTQB ATA Exam - Topic 1 Question 108 Discussion

Actual exam question for ISTQB's ATA exam
Question #: 108
Topic #: 1
[All ATA Questions]

Tax system

A tax system needs to be updated due to new legislation. For a person with a salary of less than 20.000 and who is married, the tax needs to be re-calculated. If the person also has more than two and less than five children, an additional 10% reduction is applicable.

Applying equivalence partitioning to the ''Tax System'' specification, which of the following set of equivalence classes is most effective in testing the processing the number of children?

[K3] 2 credits

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Suggested Answer: B

by Bettina at Jun 30, 2026, 06:16 PM

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Charlena
6 hours ago
I think I saw a similar question in our practice tests, and it emphasized testing within the limits. So, I lean towards option B as the most effective choice.
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Nadine
5 days ago
I’m a bit confused about whether we should include values outside the specified range. I feel like option A might not be right since it has 6 children.
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Lorrine
11 days ago
I remember practicing equivalence partitioning, and I think we should include the boundary values. So, maybe option B with 2, 4, and 5 children makes sense?
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Blair
16 days ago
I think we need to focus on the range of children mentioned in the question. It said more than two and less than five, so I’m not sure if options with 6 children are valid.
upvoted 0 times
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