11. Q sold his land (capital asset) on September 5, 2012 to his best friend for P300,000 when the market value was P500,000 He gave a commission of P20,000 to the broker and spent for documentary stamp taxes and transfer fees the amount of P4,000. The internal revenue tax payable is: a. Final capital gain tax of P30,000 b. Final capital gain tax of P18,000 c. Donor's tax of P60,000 d. None, as it is exempt from any internal revenue taxes