ISTQB CTFL-Foundation Exam - Topic 3 Question 54 Discussion

Actual exam question for ISTQB's CTFL-Foundation exam

Question #: 54
Topic #: 3

[All CTFL-Foundation Questions]

A system calculates the amount of customs duty to be paid:

_ No duty is paid on goods value up to, and including, $2,000.

_ The next $8,000 is taxed at 10%.

_ The next $20,000 after that is taxed at 12%.

_ Any further amount after that is taxed at 17%.

To the nearest $, which of these groups of numbers fall into three DIFFERENT equivalence classes?

A$20,000 $20,001 $30,001

B$2,000 $2,001 $10,000

C$2,000 $8,000 $20,000

D$1,500 $2,000 $10,000

Show Suggested Answer

Suggested Answer: B

Equivalence partitioning divides input data into partitions where each partition is expected to be treated the same way by the system. The values $2,000 (no duty), $2,001 (taxed at 10%), and $10,000 (partially taxed at 12%) fall into three different equivalence classes based on the provided tax brackets, ensuring different behaviors for each class.

by Myra at Jun 17, 2026, 04:57 AM

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