program ex0712
implicit none
  integer :: i
  real :: income(10)=(/ 25000, 30000, 50000, 40000, 35000, &
                        60000, 27000, 45000, 28000, 70000 /)
  real :: tex(10)=0
  
  where( income < 30000.0 )
    tex = income*0.10
  elsewhere( income < 50000.0 )
    tex = income*0.12
  elsewhere
    tex = income*0.15
  end where
     
  write(*,"(10(F8.1,1X))") tex

  stop
end