IDENTIFICATION DIVISION.
       PROGRAM-ID. COB65B.
      **************************************************************************
      *    THIS PROGRAM WILL BE CALLED BY COB60? AND CALCULATE TAXES
      *    FROM INPUT IN-BONUS INTO OUTPUT OUT-FILE
      **************************************************************************

       ENVIRONMENT DIVISION.
       INPUT-OUTPUT SECTION.
       FILE CONTROL.

       DATA DIVISION.
       FILE SECTION.


       WORKING-STORAGE SECTION.

      *******************************************************************
      * INPUT FILE LAYOUT                                               *
      *******************************************************************
       01  WS-TAX-REC.
           05  WS-TAX-PER                     PIC V99     VALUE 0.28.
           05  WS-BRECKET-BASE                PIC S9(07)V99.


       LINKAGE SECTION.

       01  LS-SALARY                          PIC 9(7)V99.
       01  LS-TAX-AMNT                        PIC 9(7)V99.


       PROCEDURE DIVISION USING LS-SALARY LS-TAX-AMNT.

       P100-MAINLINE.

            PERFORM P200-INITIALIZATION     THRU  P299-EXIT.
            PERFORM P300-PROCESS-MAIN       THRU  P399-EXIT.
            PERFORM P400-CALCULATE-TAX      THRU  P499-EXIT.

       P199-EXIT.

            EXIT.

       P200-INITIALIZATION.

            MOVE LS-SALARY       TO WS-DISP-SALARY.
            MOVE LS-TAX-AMNT     TO WS-DISP-TAX-AMNT.

       P300-PROCESS-MAIN.

            IF LS-SALARY < 0
                DISPLAY 'NEGATIVE NUMBERS ARE NOT ALLOWED'.
                GOBACK.
            ELSE IF LS-SALARY >= 0 AND < 969.00
                MOVE +192.00      TO WS-BRECKET-BASE
            ELSE IF WS-DISP-SALARY >= 969.00 AND < 3354.00
                MOVE +451.00      TO WS-BRECKET-BASE
            ELSE IF WS-DISP-SALARY >= 3354.00 AND < 7850.00
                MOVE +1612.00     TO WS-BRECKET-BASE
            ELSE IF WS-DISP-SALARY >= 7850.00 AND < 16163.00
                MOVE +72280.54    TO WS-BRECKET-BASE
            ELSE IF WS-DISP-SALARY >= 16163.00 AND < 34917.00
                MOVE +4383.94     TO WS-BRECKET-BASE
            ELSE IF WS-DISP-SALARY >= 34917.00 AND < 35058.00
                MOVE +6128.69     TO WS-BRECKET-BASE
            ELSE WS-DISP-SALARY >= 35058.00
                MOVE +9489.16     TO WS-BRECKET-BASe
            END-IF.


       P400-CALCULATE-TAX.

            COMPUTE LS-TAX-AMNT ROUNDED =  (LS-SALARY - WS-BRECKET-BASE) * WS-TAX-PER

       P499-EXIT.

            EXIT.