fix SV calculation, use profit with grundfreibetrag again

src/index.js

@@ -28,8 +28,6 @@ function profitOnEStBescheid(income, outgo, options) {
     }
   }
 
-  if (options.noGrundfreiBetrag) { return value; } // for profit for SV calculation
-
   value -= (Math.min(value, freiBetragLimit) * freibetragValues(options.year).percentage); // - 15% Grundfreibetrag
   if(options.useInvestFreibetrag && options.investFreibetrag) {
     value -= options.investFreibetrag; // - 15% Investitionsbedingter Gewinnfreibetrag
@@ -44,10 +42,7 @@ function calculate(income, outgo, options = {}) {
   options.paidSv = options.paidSv || 0;
 
   let profit = profitOnEStBescheid(income, outgo, options);
-  // Check if Gewinnfreibetrag should be subtracted when calculating SV
-  // @see https://github.com/orgs/hundert11/projects/1?pane=issue&itemId=35161424
-  let profitForSV = profitOnEStBescheid(income, outgo, {...options, noGrundfreiBetrag: true});
-  const sv = SVbeitrag(profitForSV, options);
+  const sv = SVbeitrag(profit, options);
 
   // if no user input, calculate profit based on SV estimate
   if(!options.paidSv) {

tests/test.js

@@ -27,11 +27,17 @@ test('should return the correct SV-Beitrag for 10.000€ (older founding year)',
   const options = { year, foundingYear: 2020 };
   let income = 10000;
   let outgo = 1200;
-  expect(hundert11.calculate(income, outgo, options).sv).toBe(2497); // value from WKO SV-Beitrag Rechner
+  /**
+   * 2497 would be the value from WKO & haude Rechner, but they are
+   * NOT using 'Einkommen lt. EStB', therefore missing the substraction of Grundfreibetrag.
+   * I now expect the value from https://www.ea-tabelle.at/?from=2548 which is 2143.
+   */
+  const eaTabelleSvValue = 2143;
+  expect(hundert11.calculate(income, outgo, options).sv).toBe(eaTabelleSvValue);
 
   income = 10000;
   outgo = 0; // testing -12% Basispauschalierung
-  expect(hundert11.calculate(income, outgo, options).sv).toBe(2497); // value from WKO SV-Beitrag Rechner
+  expect(hundert11.calculate(income, outgo, options).sv).toBe(eaTabelleSvValue);
 });
 
 test('should return the correct SV-Nachzahlung for 10.000€ (year = founding year)', () => {