Setup:
Setup a course.
Enrol users.
Create some groups.
Add group members.
Create a graded assignment.
Setup grade penalty rules.
Testing:
On course and module pages, you will find a new Penalty exemptions tab.
Navigate to the graded assignment page.
Navigate to the Penalty exemptions page.
Add some user exemptions.
Add some group exemptions.
Confirm edit and delete work as expected.
Make some submissions for the assignment.
Grade the submissions.
Verify penalties do not apply to exempt users.
Verify exemptions work as expected when applied in the course context as well.
Verify unit tests pass and have sufficient coverage.