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Find Bugs and Fix Program

MediumCoding00:00
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Your question is Find Bugs and Fix Program. Take a moment with it on the right.

Talk me through your thinking if you like. When you're confident, submit your answer and I'll grade it like a real screen (7/10 or better passes).

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Problem

Smart Data Solutions processes inbound healthcare claim files and needs to flag any claim line where the billed amount doesn't match what the payer allowed, so it can be routed for manual review. Here's the method one of their engineers wrote for that check.

public class ClaimLine
{
    public string ClaimId;
    public decimal BilledAmount;
    public decimal? AllowedAmount;
    public int Units;
}

public class ClaimReviewer
{
    public List<ClaimLine> FindLinesForReview(List<ClaimLine> lines)
    {
        var flagged = new List<ClaimLine>();
        for (int i = 0; i <= lines.Count; i++)
        {
            var line = lines[i];
            decimal expected = line.AllowedAmount.Value * line.Units;
            if (line.BilledAmount != expected)
            {
                flagged.Add(line);
            }
        }
        return flagged;
    }
}

What are the bugs in this program, and write code to fix them?