### Question:
PriceUtils { public static MonetaryAmount zeroAmount(final CurrencyUnit currency) { return MoneyImpl.of(0, currency); } private  PriceUtils(); static MonetaryAmount zeroAmount(final CurrencyUnit currency); static MonetaryAmount calculateAppliedTaxes(final TaxedItemPrice taxedPrice); static MonetaryAmount calculateGrossPrice(final MonetaryAmount amount, final TaxRate taxRate); static MonetaryAmount calculateNetPrice(final MonetaryAmount amount, final TaxRate taxRate); static MonetaryAmount convertNetToGrossPrice(final MonetaryAmount netAmount, final double taxRate); static MonetaryAmount convertGrossToNetPrice(final MonetaryAmount grossAmount, final double taxRate);  }### Answer:
@Test public void returnsZeroAmount() throws Exception { final MonetaryAmount zeroAmount = zeroAmount(EUR); assertThat(zeroAmount.getNumber().doubleValue()).isEqualTo(0); assertThat(zeroAmount.getCurrency()).isEqualTo(EUR); }