53. Gomez, boan a Certified Tax Technician and BIR accredited tax practitioner, operates a Isa pazbor "Wash-Your-Car" business while he offers tax services to clients. In 2023, his gross receipts amounted to P825,000, in addition to his gross receipts from bookkeeping services of P250,000. His recorded cost of goods sold and operating expenses were P360,000 and P37,000, respectively. If Gomez opted to avail of the OSD, the income tax due shall be A. 66,000 000 28 B. 78,750 C. 71,500 sts from er bisdic D. 123,750 212008 od even sen Os 000, mbs bas 54. In the preceding problem, the income tax due on Gomez if he signifies his intention to be taxed at 8% income tax rate will be h A. 54,240 B. 66,000 C. 86,000 D. 91,250 evie 000183.4 002.064