Project 2 Solved

Description

Changelog

• Typos in Taxation: the arrays are named taxRate and incomeBracket, not taxRates and incomeBrackets

• Clarification of the parameters of methods bracketIncome and bracketTaxRate

• A sample code is provided at the end of the document

• In the Family constructor, the first parameter is a number that corresponds to numMembers

• A flowchart of the taxation process was added

• You don’t need to validate the number of decimal places inside setGrossIncome()

• In Person the ids must start from 1

Description

The purpose of this assignment is to practice basic object oriented programming principles with Java.

Instructions

Honor Code: The project is individual work of each student, you’re not allowed to collaborate in any form. Copying code from other sources (colleagues, websites, etc.) is a serious violation of the University’s Honor Code. Your code will be examined for similarities with other sources.

Validation: All method parameters must be properly validated (e.g. income can’t be negative, family members can’t be zero, etc.)

Documentation: Comments in JavaDoc-style are required. You must comment each class, each method and each field, as well as any piece of code that it’s not obvious what it does.

Visibility: Class fields should not in general be visible/accessible to other classes. Create getter and setter methods for any attributes that you want to exchange with other objects.

Addons: You may add your own helper methods or data fields. Additional methods can have any visibility but additional attributes must be private only.

Packages: You may not import any package (or use the fully-qualified name of a class to bypass this restriction) except the following ones: Scanner, File,

Restrictions: You are not allowed to use any language construct that hasn’t been covered in class yet.

Submission

Submission instructions are as follows:

1. Upload all the source files (*.java) to Gradescope using the following link. Do not zip the files! https://www.gradescope.com/courses/498183/assignments/2703274

2. Download the files you just uploaded to Gradescope and compile/run them to verify that the upload was correct

3. Make a backup of your files on OneDrive using your GMU account

If you skip steps 2 and 3 and your submission is missing the proper files, there won’t be a way to verify your work and you will get zero points.

Assumptions

You may assume that:

• A child can have an income but this income cannot be a wage and, therefore, it’s not subject to social security and medicare taxes or tax withholding.

• A married person cannot file as “single”

• A single-parent family will file as “single”

• We’re not considering cases of adult dependents, only children can be dependents

• A couple has the option to file either “jointly” or “separately”. When a couple is filing “separately” only one spouse is added to the family’s tax return.

Grading

• Grading will be primarily automated.

• Manual grading will be used only for checking hard-coding, violations, comments, etc.

• When you upload your code to Gradescope, the built-in script will run some basic compliance checks for validation purposes only. These are not logic tests. The actual grading will take place afterwards and you can’t see the tests that will be used.

• If your code doesn’t pass all the compliance checks in Gradescope, it means that something fundamental is wrong and we won’t be able to grade it unless you fix it. You will get zero points if you don’t fix and reupload your code.

Testing

Tasks

The tax season has started and the due date for filing your taxes is fast approaching (April 18). Your task in this project is to implement a simple calculator for your personal federal income tax. But you won’t implement the complete logic of the federal taxation, just the basic calculations we encounter on the F orm 1040. Below is a flowchart that provides an overview of the tax calculation process.

Disclaimer: For training reasons, the logic you’re asked to implement here does not comply with all the IRS rules. Therefore, online resources may be misleading in this case, you’re better off following the specs provided in this document.

You must implement the following classes based on the specification provided. Be reminded that this is the minimum implementation required, you’re free to add more methods and attributes as you see fit. Added methods can have any visibility but added attributes must be private.

Person

id		Unique natural number (the type is your call)
name		string (cannot include any character other than a-z or A-Z or space)
birthday		string (in YYYY/MM/DD format)
ssn		string (nine-digit SSN in xxx-xx-xxxx format)
grossIncome		The gross income of a person (non negative float with two decimal places)
Person()		Constructor has no parameters. All it does is to initialize the id. Each object must
		have a unique id and all ids must be consecutive numbers starting from 1.
setName(string)		Returns false if invalid input or true otherwise
setBirthday(string)		Returns false if invalid input or true otherwise. Do not make a complete validation
		of a date, just check if the substrings between the / character contain digits only.
setSSN(string)		Returns false if invalid input or true otherwise
setGrossIncome(float)		Returns false if invalid input or true otherwise. No need to validate the number of
		decimal places, just the non-negative.
getGrossIncome()		getter method for grossIncome
getId()		getter method for id
toString()		Returns the person’s name followed by masked SSN and birthday in the following
		format: George Mason xxx-xx-1234 YYYY/**/**
deduction(Family)		Empty placeholder to be overridden by child classes. Returns 0.0
Adult	// inherits from Person

taxWithheld()		Returns the total amount of tax that the Adult’s employer withheld from the
		paychecks. Tax withholding is done at a progressive rate on the gross income. It’s
		10% for the first $50K (inclusive), 15% on the next $100K (inclusive), and 20%
		thereafter.
deduction(Family)		•	Overrides parent method
		•	Returns the amount of the adjusted income that is exempted from
		•	taxation
			The base exemption is adultBaseExemption. But if it’s a single-parent
		•	Family, the base exemption is doubled.
			If the adjusted income is over $100,000 the exemption is reduced by 0.5%
			per whole thousand dollars of adjusted income above 100K (i.e. if adjusted
			income is $113,478 the base exemption is reduced by 13%). Regardless of
		•	the adjusted income level, though, this reduction cannot exceed 30%.
			Exemption can’t be higher than the adjusted income
getEmployer()		getter method for employer
Child	// inherits from Person

getNumAdults()	Returns the number of family members that are adults (i.e. parents)
getNumChildren()	Returns the number of family members that are children
getFilingStatus()	getter method for filingStatus
getTaxableIncome()	Returns the family’s total taxable income. That is, the adjusted income of all the
	adults plus the gross income of all the children minus the respective deductions.
taxCredit()	• Returns the amount of tax credit that a family is eligible to receive
	• A family is eligible for a tax credit if its taxable income is in the low 50% of the
		medianIncomePerCapita (i.e. no more than half of the median income per
		capita)
	• The credit is $30 per each whole thousand dollars of taxable income
	• Each child is eligible for an additional tax credit which is equal to its tuition or
		$1000, whichever is lower.
	• If parents are filing separately, they can each claim half of the tax credit only.
	• Maximum credit per family is $2,000 or the amount of pre-credit tax,
		whichever is lower.
calculateTax()	• Returns the amount of tax that a family either owes or is to be refunded with.
	• This method must call the other methods and then use their results; it must
		not repeat any of the calculations that have already been done in the other
		methods.
	• Follow these steps in the order provided:
		1. Calculate the taxable income
		2. Find the maximum tax bracket that the taxable income corresponds to
		3. Sum the amounts of tax that correspond to each tax bracket up to the
			maximum tax bracket. This is the total calculated tax
		4. Calculate the tax credit and subtract it from the total calculated tax
		5. Finally, subtract any taxes that were withheld during payroll

Taxation

socialSecurityRate	float value. Default value is 12.4 (for 12.4%)
socialSecurityIncomeLimit	float value. Default value is 137700.0 (for $137,700)
medicareRate	float value. Default value is 2.9 (for 2.9%)
adultBaseExemption	float value. Default value is 3000.0 (for $3,000)
childBaseExemption	float value. Default value is 2000.0 (for $2,000)
medianIncomePerCapita	float value. Default value is 31099.0 (for $31,099)
loadParameters(String filename)	Loads the above six variables from a text file. The file is guaranteed to
	have 6 lines only. Each line stores one of the six variables as a pair of
	name value. The variables can be stored in any order, not necessarily the
	one shown above. An example of the text file is the following:

medicareRate 2.9

medianIncomePerCapita 31099.0

socialSecurityIncomeLimit 137700.0

adultBaseExemption 3000.0

childBaseExemption 2000.0

socialSecurityRate 12.4

incomeBracket You can store this data any way you want but it has to be private. Other objects will use bracketIncome() to query this table.

bracket #	single	married (jointly)	married (separately)
1	$0 to $10,000	$0 to $20,000	$0 to $12,000
2	$10,000.01 to $40,000	$20,000.01 to $70,000	$12,000.01 to $44,000
3	$40,000.01 to $80,000	$70,000.01 to $160,000	$44,000.01 to $88,000
4	$80,000.01 to $160,000	$160,000.01 to $310,000	$88,000.01 to $170,000
5	$160,000.01 or more	$310,000.01 or more	$170,000.01 or more

taxRate	You can store this data any way you want but it has to be private. Other objects will use
	bracketTaxRate() to query this table.
		bracket #	single	married (jointly)	married (separately)
		1	10%	10%	10%
		2	12%	12%	12%
		3	22%	23%	24%
		4	24%	25%	26%
		5	32%	33%	35%
getNumTaxBrackets()				Returns the number of tax brackets. You
				need this because the above tables are
				private.
maxIncomeTaxBracket(Family)				returns the maximum tax bracket that a
				family’s income is in

TaxYear

TaxYear(int max)	The constructor takes one parameter, the maximum number of returns
	that can be filed for this year
taxFiling(Family)	Files a family’s tax return for the year and validates the submitted data. If
	there is any kind of error (e.g. filing status doesn’t agree with family
	members, a family doesn’t have a parent, etc.), it doesn’t accept the filing
	and returns false. If the data is valid it adds the Family to a local storage
	(the datatype is your call) and returns true. Families are stored in
	consecutive locations in the order they’re added.
taxWithheld()	Returns the total tax that was withheld from all families’ paychecks up to
	the moment of invoking this method (i.e. it may be called before tax filing
	for the year is complete)
taxOwed()	Returns the total tax that is owed by all families (i.e. based on their taxable
	income only), at the moment of invoking this method (i.e. it may be called
	before tax filing for the year is complete)
taxDue()	Returns the total tax that was due/returned the moment of invoking this
	method (i.e. it may be called before tax filing for the year is complete)
taxCredits()	Returns the total tax credits that were given to families the moment of
	invoking this method (i.e. it may be called before tax filing for the year is
	complete)
numberOfReturnsFiled()	Returns the number of tax returns that were filed
numberOfPersonsFiled()	Returns the total number of persons that are included in the tax returns
	that were filed.

Sample code for testing

Adult a1 = new Adult(“name1”, “1232/02/22”, “987-65-4320”, 0.00f, “GMU”);

Adult a2 = new Adult(“name2”, “1332/02/22”, “987-65-4321”, 1234.56f, “GMU”);

Adult a3 = new Adult(“name3”, “1432/02/22”, “987-65-4322”, 13456.78f, “GMU”);

Adult a4 = new Adult(“name4”, “1572/02/22”, “987-65-4323”, 23979.54f, “GMU”);

Adult a5 = new Adult(“name5”, “1632/02/22”, “987-65-4324”, 67890.12f, “GMU”);

Adult a6 = new Adult(“name6”, “1732/02/22”, “987-65-4325”, 123456.78f, “GMU”);

Adult a7 = new Adult(“name7”, “1876/05/01”, “789-56-1236”, 145000.98f, “Mason”);

Adult a8 = new Adult(“name8”, “1932/02/22”, “987-65-4327”, 267890.12f, “GMU”);

Adult a9 = new Adult(“name9”, “2032/02/22”, “987-65-4328”, 312346.78f, “GMU”);

Child c1 = new Child(“kid1”, “1200/01/01”, “999-65-1110”, 0.0f, “FHS”, 3300.0f);

Child c2 = new Child(“kid2”, “1300/01/01”, “999-65-1111”, 100.0f, “FHS”, 0.0f);

Child c3 = new Child(“kid3”, “1400/01/01”, “999-65-1112”, 300.0f, “FHS”, 0.0f);

Child c4 = new Child(“kid4”, “1500/01/01”, “999-65-1113”, 900.0f, “FHS”, 900.0f);

Child c5 = new Child(“kid5”, “1600/01/01”, “999-65-1114”, 1600.0f, “FHS”, 1234.0f);

Child c6 = new Child(“kid6”, “1700/01/01”, “999-65-1115”, 7300.0f, “FHS”, 6650.0f);

Child c7 = new Child(“kid7”, “1800/01/01”, “999-65-1116”, 12000.0f, “FHS”, 11999.0f);

Child c8 = new Child(“kid8”, “1900/01/01”, “999-65-1117”, 27000.0f, “FHS”, 100.0f);

Child c9 = new Child(“kid9”, “2000/01/01”, “999-65-1118”, 41560.0f, “FHS”, 8765.0f);

Family f1 = new Family((byte)2, (byte)3);

f1.addMember(a1);

f1.addMember(c1);

f1.calculateTax();

Family f2 = new Family((byte)4, (byte)2);

f2.addMember(a2);

f2.addMember(a3);

f2.addMember(c2);

f2.addMember(c3);

f2.calculateTax();

Family f3 = new Family((byte)3, (byte)2);

f3.addMember(a4);

f3.addMember(a5);

f3.addMember(c4);

f3.calculateTax();

Family f4 = new Family((byte)6, (byte)2);

f4.addMember(a6);

f4.addMember(a7);

f4.addMember(c5);

f4.addMember(c6);

f4.addMember(c7);

f4.addMember(c8);

f4.calculateTax();

Family f5 = new Family((byte)2, (byte)2);

f5.addMember(a8);

f5.addMember(a9);

f5.calculateTax();

Family f6 = new Family((byte)1, (byte)1);

f6.addMember(c9);

TaxYear y = new TaxYear(100);

y.taxFiling(f1);

y.taxFiling(f2);

y.taxFiling(f3);

y.taxFiling(f4);

y.taxFiling(f5);

y.taxFiling(f6);

y.numberOfReturnsFiled();

y.numberOfPersonsFiled();

y.taxWithheld();

y.taxOwed();

y.taxDue();

y.taxCredits();

// returns true

// returns true

// returns true

// returns true

// returns true

// returns false

// returns 5

// returns 17

// returns 142866.65

// returns 216255.72

// returns 73119.06

// returns 270.0