$369.$ A Corporation had the following data in $2021$:

$\backslash$table$[[,$MClT$,$RC$.$TT$,,$cWTs$],[$First quarter,$P500,000,480,000,P,150,000],[$Second quarter,$450,000,\sqrt[\phantom{2}]{490,000},,120,000],[$Third quarter,$500,000,520,000,,140,000],[$Fourth quarter,$\sqrt[\phantom{2}]{700,000},480,000,,160,000]]$

There were excess MCIT of P$70,000$ and P$130,000$ respectively in $2018$ and $2019.$ What is the income tax payable in the second quarter?

a$.P120,000$

c$.P240,000$

b$.$ P$150,000,$

d$.P350,000$

D $70.$ Using the same data above, what is the income tax payable in the fourth quarter?

a$.P380,000$

c$.P600,000$

b$.P400,000,$

d$.P700,000$