Refactor federal tax (#35)

* Calculate taxes for self-employed.

* Add tests.

* Lint.

app/services/income_tax_calculator_service.rb

@@ -1,8 +1,11 @@
 class IncomeTaxCalculatorService
   attr_reader :income,
     :annual_income,
-    :federal_tax,
     :fica_tax,
+    :agi_deduction,
+    :agi,
+    :federal_income_tax,
+    :total_federal_tax,
     :net_after_fed_tax,
     :state_tax,
     :total_net_income,
@@ -16,8 +19,11 @@ class IncomeTaxCalculatorService
   def initialize(income:)
     @income = income
     @annual_income = income.weekly_income * 52
-    @federal_tax = calculate_fed_tax
     @fica_tax = calculate_fica_tax
+    @agi_deduction = calculate_agi_deduction
+    @agi = calculate_agi
+    @federal_income_tax = calculate_fed_tax
+    @total_federal_tax = calculate_total_federal_tax
     @net_after_fed_tax = calculate_net_after_fed_tax
     @state_tax = calculate_state_tax
     @total_net_income = calculate_total_net_income
@@ -31,23 +37,35 @@ def initialize(income:)
 
   private
 
+  def calculate_fica_tax
+    @annual_income * 0.153
+  end
+
+  def calculate_agi_deduction
+    @fica_tax * 0.5
+  end
+
+  def calculate_agi
+    @annual_income - @agi_deduction
+  end
+
   def calculate_fed_tax
-    bracket = FederalTaxBracket.where("bottom_range_cents <= ?", @annual_income.cents).order(:bottom_range_cents).last
-    taxable_at_bracket_rate = Money.new(@annual_income.cents - bracket.bottom_range_cents)
+    bracket = FederalTaxBracket.where("bottom_range_cents <= ?", @agi.cents).order(:bottom_range_cents).last
+    taxable_at_bracket_rate = Money.new(@agi - bracket.bottom_range)
     rated = bracket.rate * taxable_at_bracket_rate
     rated + bracket.cumulative
   end
 
-  def calculate_fica_tax
-    @annual_income * 0.0765
+  def calculate_total_federal_tax
+    @fica_tax + @federal_income_tax
   end
 
   def calculate_state_tax
-    @net_after_fed_tax * 0.0463
+    @net_after_fed_tax * 0.044
   end
 
   def calculate_net_after_fed_tax
-    @annual_income - @federal_tax
+    @agi - @federal_income_tax
   end
 
   def calculate_total_net_income

app/views/shared/_taxed_income.html.erb

@@ -1,4 +1,4 @@
-<% paid_taxes = [ taxed_income.federal_tax, taxed_income.fica_tax, taxed_income.state_tax, taxed_income.total_net_income ] %>
+<% paid_taxes = [ taxed_income.federal_income_tax, taxed_income.fica_tax, taxed_income.state_tax, taxed_income.total_net_income ] %>
 
 <% paid_taxes.each do |tax| %>
   <% if annual %>

spec/factories/federal_tax_brackets.rb

@@ -18,32 +18,32 @@
   factory :federal_tax_bracket do
     tier { "Tier 1" }
     bottom_range_cents { 0 }
-    top_range_cents { 100000 }
+    top_range_cents { 100_000 }
     rate { 0.1 }
     cumulative_cents { 0 }
 
     trait :tier_2 do
       tier { "Tier 2" }
-      bottom_range_cents { 1000100 }
-      top_range_cents { 10000000 }
+      bottom_range_cents { 1_000_100 }
+      top_range_cents { 10_000_000 }
       rate { 0.15 }
-      cumulative_cents { 200000 }
+      cumulative_cents { 200_000 }
     end
 
     trait :tier_3 do
       tier { "Tier 2" }
-      bottom_range_cents { 10000100 }
-      top_range_cents { 50000000 }
+      bottom_range_cents { 10_000_100 }
+      top_range_cents { 50_000_000 }
       rate { 0.25 }
-      cumulative_cents { 500000 }
+      cumulative_cents { 500_000 }
     end
 
-    # trait :with_all_tiers do
-    #   after :create do |_record|
-    #     create(:federal_tax_bracket, :tier_2)
-    #     create(:federal_tax_bracket, :tier_3)
-    #   end
-    # end
+    trait :with_all_tiers do
+      after :create do |_record|
+        create(:federal_tax_bracket, :tier_2)
+        create(:federal_tax_bracket, :tier_3)
+      end
+    end
     #
     # to_create do |instance|
     #   instance.id = FederalTaxBracket.find_or_create_by(tier: instance.tier).id

spec/services/income_tax_calculator_service_spec.rb

@@ -0,0 +1,54 @@
+# frozen_string_literal: true
+
+require("rails_helper")
+
+RSpec.describe IncomeTaxCalculatorService, type: :service do
+  let(:salary) { create(:income) }
+  let(:hourly) { create(:income, :hourly) }
+  let!(:tax_brackets) { create(:federal_tax_bracket, :with_all_tiers) }
+  let!(:taxed_salary) { IncomeTaxCalculatorService.new(income: salary) }
+  let!(:taxed_hourly) { IncomeTaxCalculatorService.new(income: hourly) }
+
+  describe "income taxes calculator" do
+    it { expect(taxed_salary).to be_an IncomeTaxCalculatorService }
+    it { expect(taxed_hourly).to be_an IncomeTaxCalculatorService }
+
+    it "calculates salary" do
+      expect(taxed_salary.income).to be_truthy
+      expect(taxed_salary.annual_income).to be_truthy
+      expect(taxed_salary.fica_tax).to be_truthy
+      expect(taxed_salary.agi_deduction).to be_truthy
+      expect(taxed_salary.agi).to be_truthy
+      expect(taxed_salary.federal_income_tax).to be_truthy
+      expect(taxed_salary.total_federal_tax).to be_truthy
+      expect(taxed_salary.net_after_fed_tax).to be_truthy
+      expect(taxed_salary.state_tax).to be_truthy
+      expect(taxed_salary.total_net_income).to be_truthy
+      expect(taxed_salary.bi_weekly_net_income).to be_truthy
+      expect(taxed_salary.daily_income).to be_truthy
+      expect(taxed_salary.weekly_income).to be_truthy
+      expect(taxed_salary.monthly_income).to be_truthy
+      expect(taxed_salary.quarterly_income).to be_truthy
+      expect(taxed_salary.biannual_income).to be_truthy
+    end
+
+    it "calculates hourly" do
+      expect(taxed_hourly.income).to be_truthy
+      expect(taxed_hourly.annual_income).to be_truthy
+      expect(taxed_hourly.fica_tax).to be_truthy
+      expect(taxed_hourly.agi_deduction).to be_truthy
+      expect(taxed_hourly.agi).to be_truthy
+      expect(taxed_hourly.federal_income_tax).to be_truthy
+      expect(taxed_hourly.total_federal_tax).to be_truthy
+      expect(taxed_hourly.net_after_fed_tax).to be_truthy
+      expect(taxed_hourly.state_tax).to be_truthy
+      expect(taxed_hourly.total_net_income).to be_truthy
+      expect(taxed_hourly.bi_weekly_net_income).to be_truthy
+      expect(taxed_hourly.daily_income).to be_truthy
+      expect(taxed_hourly.weekly_income).to be_truthy
+      expect(taxed_hourly.monthly_income).to be_truthy
+      expect(taxed_hourly.quarterly_income).to be_truthy
+      expect(taxed_hourly.biannual_income).to be_truthy
+    end
+  end
+end