72. Mr Juan Jose, married, resident citizen with two qualified dependent children, has the following data for the year 2018: Salaries, net of P50,000 withholding tax and other nontaxable amount P200,000; Tuition of children P10,000; Rent of apartment P24,000; Household expenses P60,000; Health and hospitalization insurance premium paid P3,400. How much is the taxable compensation income? O a. 47,600 O b. 147,600 O c.200,000 O d. 250,000