The following COBOL program depicts the use of 01 SALARY PIC 9(9) VALUE ZEROS. 01 TAX PIC 9(9) VALUE ZEROS. 01 SEX PIC X VALUE SPACES. WHEN SALARY 10000 ALSO SEX=’M’ DISPLAY ‘MALE SUPERVISOR’ COMPUTE TAX= SALARY*30/100 DISPLAY ‘TAX APPLICABLE IS = ‘ TAX WHEN SALARY 10000 ALSO SEX=’F’ DISPLAY ‘FEMALE SUPERVISOR’ COMPUTE TAX= SALARY*10/100 DISPLAY ‘TAX APPLICABLE IS = ‘ TAX The output of the program is TAX APPLICABLE IS = 000002000