4. A, presented the following data regarding the items of income be earned during taxable year 2018: Rental income (gross) From an apartment unit in US 240,000 From a parcel of land in Makati 180,000 Royalties from book Published in the Philippines 30,000 Published in USA 20,000 Interest income eamed on notes receivable From a debtor who resides in USA 15,000 From a debtor who resides in Manila 25,000