Write a Test transaction for a scenario where 6.2% of tax deduction for the first $62,000 of income has to be done?

For test transaction need to be consider Lower boundary, On the boundary and Upper boundary while creating scenario.
a) Check if 6.2% tax deduction is calculated for income less than $62,000.
b) Check if 6.2% tax deduction is calculated for income equal to $62,000
c) Check if 6.2% tax deduction is not calculated for income more than $62,000. (Because in the question he mentioned clearly that it’s for the first $62,000)