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How many output classes can be distinguished when applying equivalence partitioning to the Tax System specification?

Scenario "Tax system"

The 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.

How many output classes can be distinguished when applying equivalence partitioning to the Tax System specification?
A . 2
B . 3
C . 4
D . 5

Answer: B

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