1. Mr. X has the following data on his passive income earned during 2019:

	Philippines	Abroad
Interest income from long term peso bank deposits	P45,000	P25,000
Interest income from long term FCDU deposits	50,000	60,000
Royalties from books	20,000	30,000
Royalties from computer programs	20,000	40,000
Winnings from an electronic raffle during Smart Communication's 50th anniversary (chosen randomly by the network using smart subscribers sim card numbers)	10,000	-
Dividend income from a domestic corporation	27,000	13,000
Dividend income from a foreign corporation	33,000	22,000

How much is the final withholding tax if the taxpayer is a non-resident alien not engage in trade or business?

2. Mr. X provided the following data on sale of his personal property sold in 2020 held by him for 15 months:

Cost	P225,000
Mortgage assumed by the seller	270,000
Installment Collection Schedule:
2020	67,500
2021	67,500
2022	45,000

How much is the initial payments?