// A simplified progressive income tax
// calculation
//
// A jurisdiction charges the following
// marginal income tax rates:
//
//     Taxable income          Tax rate
//    First  $50 000             10%
//    Next   $50 000             20%
//    Above $100 000             30%
//
// Each tax rate applies only to the portion
// of income within its corresponding tax
// bracket.
//
// For example, an individual with a taxable
// income of $120 000 pays
//   $50 000 at 10%, so  $5 000
//   $50 000 at 20%, so $10 000
//   $20 000 at 30%, so  $6 000
// for a total of $21 000 before any tax
// credits are applied.
//
// First, query the user for an integer age
// and assign it to 'age'. If the age is
// negative, display
//     "Invalid age."
// and return -1.
//
// Next, query the user for a nonnegative
// integer taxable income and assign it to
// 'income'. If the income is negative,
// display
//     "Invalid income."
// and return -1.
//
// Calculate the income tax using the
// progressive tax brackets described above
// and assign the result to 'tax'.
//
// Individuals aged 65 or older are eligible
// for an age-related tax credit:
//
//   1. If the taxable income is at most
//      $75 000, the tax credit is $2 000.
//
//   2. If the taxable income is greater than
//      $75 000 but at most $100 000, the
//      tax credit is $1 000.
//
//   3. If the taxable income is greater than
//      $100 000, there is no age-related
//      tax credit.
//
// Individuals younger than 65 receive no
// age-related tax credit.
//
// Subtract any applicable tax credit from
// the calculated income tax. The final tax
// payable cannot be negative. If subtracting
// the tax credit would result in a negative
// value, set 'tax' to 0.
//
// Display the final value of 'tax' to the
// screen.
//
// Use conditional statements to calculate
// both the progressive income tax and any
// applicable age-related tax credit.

// Function declarations
int main();

// Function definitions
int main() {

    return 0;
}


// Note: These tax brackets and rates are
// fictional and have been simplified for this
// exercise. Actual Canadian federal income tax
// has more tax brackets and includes deductions,
// credits, and other considerations.
//
//      2026 taxable income      Marginal federal rate
//                 First $58,523       14.0%
//        $58,523.01 to $117,045       20.5%
//       $117,045.01 to $181,440       26.0%
//       $181,440.01 to $258,482       29.0%
// Above $258,482                      33.0%
//
// For these, it makes more sense to use
// a floating-point calculation, rounding
// to the nearest integer number of cents.