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

Tax system
A 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 input classes can be distinguished when applying equivalence partitioning to the "Tax System" specification?
A. 5
B. 6
C. 7
D. 8

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