In a system for calculating employee tax, which value represents a valid Boundary Value Analysis test case?

In Boundary Value Analysis (BVA), test cases are designed to include values at the edges or boundaries of defined ranges as well as just inside and just outside those boundaries. This technique is based on the premise that errors often occur at the boundaries of input ranges rather than within the ranges themselves.

In the context of calculating employee tax, it is essential to identify the thresholds that determine different tax brackets or conditions that might apply. The value of $33,501 could represent a significant boundary in a tax calculation system, possibly indicating a threshold where a different tax rate or rule applies, such as a transition from one tax bracket to another.

When testing edge cases for tax calculations, it is crucial to verify that the system correctly processes inputs just above and below these thresholds. Therefore, $33,501 stands out as it tests the system's response at an upper boundary where the tax rules might change, ensuring that the software behaves as expected when transitioning across tax brackets. This demonstrates the essence of Boundary Value Analysis by validating the behavior of the system at a critical point.