Which of these is a valid Boundary Value Analysis test case?

In a system designed to work out the employee tax to be paid:
_ An employee has $4,000 of salary tax free.
_ The next $1,500 is taxed at 10%.
_ The next $28,000 after that is taxed at 22%.
_ Any further amount is taxed at 40%.
Which of these is a valid Boundary Value Analysis test case?
A. $28,000
B. $1,500
C. $33,501
D. $5,000

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