21.Rosben Murillo, married a resident of Palo, Leyte sold his residential house and lot to Kevin James Oledan for P6,800,000 on May 15, 2018. The land, 280 square meters, was acquired in 2014 for P560,000 and the residential house was constructed in 2015 at a cost of P4,240,000. The fair market value per tax declaration, land P,2,600,000; residential house, P3,000,000. The capital gains tax due on the sale is: A. 408,000 B. 288,000 C. 156,000 D. 336,000