一个小程序分支覆盖（Branch Coverage）需要哪些用例？

[christie1988]

// incomeList[]: the array recording the individual income items 
// childList[]: the array recording the ages of children afforded by this person 
// parentList[]: the array recording the ages of parents afforded by this person  
public double computeTax(double[] incomeList, int[] parentList, int[] childList) { 
  double taxAmount = 0.0; 
  double incomeAmount = 0.0; 
 
  // calculate the income amount 
  for (int i = 0; i < incomeList.length; i++) { 
    incomeAmount = incomeAmount + incomeList[i]; 
  } 
 
  // calculate the basic tax 
  if (incomeAmount <= 40000) { 
    taxAmount = incomeAmount * 0.02; 
  } else if (incomeAmount > 40000 && incomeAmount <= 80000) { 
    taxAmount = 800 + incomeAmount * 0.07; 
  } else if (incomeAmount > 80000 && incomeAmount <= 120000) { 
    taxAmount = 800 + 2800 + incomeAmount * 0.12; 
  } else if (incomeAmount > 120000) { 
    taxAmount = 800 + 2800 + 4800 + incomeAmount * 0.17; 
  } 
 
  // calculate the tax exemption from having children 
  int taxExemption = 0; 
  int numOfChild = childList.length; 
  while (numOfChild > 0) { 
    if (childList[numOfChild - 1] < 18) { 
      taxAmount = taxAmount - 4000; 

      taxExemption = taxExemption + 4000; 
    } 
    numOfChild--; 
  } 
 
  // calculate the tax exemption from having parents 
  for (int j = 0; j < parentList.length; j++) { 
    if (parentList[j] > 60) { 
      taxAmount = taxAmount - 2000; 
      taxExemption = taxExemption + 2000; 
    } 
  } 
 
  // the maximum tax exemption is 8000 each person 
  if (taxExemption <= 8000) { 
    if (taxAmount >= 0) { 
      return taxAmount; 
    } else { // i.e., taxAmount <0      
      return 0; 
    } 
  } else { // i.e., taxExemption > 8000 
    taxAmount = taxAmount + (taxExemption - 8000); 
    return taxAmount; 
  } 
} 

[以专业开发人员为伍]

晕死！ 仅凭经验就知道，这是很坏的味道，需要重构了。 重构的方法有几十种，其根本地是重新考虑领域模型，学会“抽象、继承和多态”，删除大部分 else if 语句。

[以专业开发人员为伍]

如果是一个培训学校的教师，我建议就不要用这种题目来坑害学生了。这里不是理论化去地套用八股概念，而是尽可能地简单化、扩展化，首先将代码重构，而不是弄一个有着一堆else的烂代码来“分析”。

[christie1988]

引用 2 楼 sp1234 的回复:

如果是一个培训学校的教师，我建议就不要用这种题目来坑害学生了。这里不是理论化去地套用八股概念，而是尽可能地简单化、扩展化，首先将代码重构，而不是弄一个有着一堆else的烂代码来“分析”。

唉，就是一个课程的一个小作业的一个问题。。估计这代码也是拼凑的