A software calculates the annual car tax using three inputs: - E; the emission level of the vehicle - P: the power of the vehicle -T the type of the vehicle The input value for P can be integer positive values between 15 and 350. Which of the following answers contains a correct list of a boundary values for the P input?

The question asks for the boundary values for an input with a valid range of integers from 15 to 350, inclusive. Boundary Value Analysis (BVA) is a black-box test technique used to test values at the edges of an equivalence partition. For a valid range [15, 350], two-point BVA identifies the minimum valid value (15), the maximum valid value (350), the value just below the minimum (14), and the value just above the maximum (351). These four values (14, 15, 350, 351) constitute the set of boundary values to be tested.

A. This list is incomplete as it only includes the invalid boundary values immediately outside the valid range.
C. This list is incomplete as it only includes the valid boundary values, which are the endpoints of the valid range.
D. These values are not related to the boundaries of the specified range [15, 350] and appear to be arbitrary.

ISTQB® Certified Tester Foundation Level Syllabus V4.0, 2023. Section 4.2.2, Boundary Value Analysis (BVA), page 45. The syllabus states, "For a range of values, BVA typically involves testing at the boundaries and the values immediately adjacent to the boundaries."

Ammann, P., & Offutt, J. (2016). Introduction to Software Testing (2nd ed.). Cambridge University Press. Chapter 8, "Graph Coverage," discusses boundary values in the context of input domain modeling.