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10. Gross sales P2,560,000 P1,920,000 Cost of sales 1,360,000 895,000 Dividend from resident foreign corp. 41,200 Interest income on notes receivable 12,500 Interest from deposit

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10. Gross sales P2,560,000 P1,920,000 Cost of sales 1,360,000 895,000 Dividend from resident foreign corp. 41,200 Interest income on notes receivable 12,500 Interest from deposit with Chinabank 2,350 1,680 Capital gain 11,450 13,650 Capital loss . 17,800 Deductions 1,160,000 458,350 Additional information: ' In 2016, the taxpayer had an operating loss of P300,000. In 2018, the taxpayer availed of optional standard deduction. What is the taxable incomeloperating loss in 2017 and 2018? The following were taken from the income statement of Goose Corporation for the taxable year 2018: Gross prot on safes P800000 Less: Deductible expenses P440,000 Provision for bad debts 80 000 520 000 Net income before income tax 280,000 Additional information: ' Accounts writtenroff during the year and charged to allowance for bad debts P50,000 ' Recoveries on accounts receivable previously writtenoff in 2017 and credited to allowance for bad debts. Allowed as deduction by the BIR P30,000 Disallowed by the SIR as deduction P20,000 What is the net income before income tax of Goose Corporation? A store building was constructed on January 2, 2010 with a cost of P570000. Its estimated useful life is 15 years with scrap value of P70,000 after 16 years. In january 2015, the replacement of some worn-out parts of the building costing of P500,000 was spent. After the repairs, the building was appraised with a fair market value of P110000. The allowable deduction for depreciation for the year 2015 is? Wanda had the following data during the year: Gross income from business P1,000,000 Capital gain 50,000 Capital loss 20,000 Deductions 400,000 Donation to an accredited NGO 30,000 Donation to church 7n nnn What is the taxable income of Wanda is she is an individual taxpayer with a compensation income during the year of P40,000? How much is the taxable income if Wanda is a corporation (disregard compensation income)

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