3. Malena has the following items of income: Philippines Abroad Business income P 200,000 P 100,000 Professional fees 100,000 50,000 Compensation income 400,000 Rent income 300,000 200,000 Interest income-bank 30,000 40,000 Assuming Malena is a resident citizen, compute the total income subject to Philippine income tax. a. P1,420,000 b. P1,180,000 c. P1,030,000 d. P1,390,000