Which of the following set of equivalence classes is most effective in testing the processing the number of children?

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 recalculated.
If the person also has more than two and less than five children, an additional 10% reduction is applicable.
Applying equivalence partitioning to the "Tax System" specification, which of the following set of equivalence classes is most effective in testing the processing the number of children?
A. 2, 4 and 6 children
B. 2, 4 and 5 children
C. 1, 3 and 6 children
D. 3, 4 and 6 children

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