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A develоper implements а tаx cаlculatiоn feature using a written specificatiоns document. A tester independently writes unit tests based on the same document. When testing the feature, several tests fail. The developer demonstrates that the implementation follows one reasonable interpretation of the specifications. The tester demonstrates that the tests also follow a reasonable interpretation of the specifications. The specification contains vague phrases such as “apply standard rounding” and “include applicable adjustments.” Which factors most directly contributed to the failing tests?
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