What test case could result from a boundary value analysis?

For a tax system the earnings 4.000 are tax free, the following 1.500 are charged at 10%, the following 28.000 at 20% and the remainder above 40%. All values are rounded to 1.
What test case could result from a boundary value analysis?
A. 1500
B. 33501
C. 4499
D. 28001

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