A $5-$year old house with a floor area of $350$ square meters constructed in a lot containing an area of P$1,000$ sqm was sold by Broker Angie and her salesperson PJ for P$5\mathrm{.}0$M$.$ The MV of the lot per tax declaration is P$1\mathrm{.}0$M zonal value is P$2,500$ per sqm$.$ The declared MV of the house is P$1\mathrm{.}50$M$.$ The capital gain tax is $--$