$(2$ pts$)$ As a means of promoting the health, goodwill and contentment and efficiency of his employees, emplover A gave rank and file employee $B$ the following fringe benefits during the taxable year:

a$.$ Monetized unused vacation leave of $15$ days P $24,000$

b$.$ Rice subsidy P$36,000$

c$.$ Uniform and clothing allowance P$12,000$

d$.$ Achievement award for length of service in the form of tangible personal property $P20,000$

e$.$ Gifts given during Christmas and major anniversary celebrations P$15,000$

f$.$ Medical benefits $P20,000$

g$.$ Laundry allowance $P12,000$

h$.13$ th month pay $P30,000$

Mid$-$year bonus P$30,000$

Productivity bonus P$15,000.$

Determine the amount of deductible expense of employer $A.$