A Corp. a regional operating headquarters of a multinational Corp. established in the Phils.

provided its employees cash and noncash fringe benefits in 2019 as follows:

Total amount of fringe benefits P1,000,000

60% of said amount was given to rank and file employees

40% of said amount was given to corporate officers as follow:

a. To resident citizens 45%

b. To non-resident aliens not engaged in business in the Phils. 35%

c. To special aliens and Filipino employees 20%

Q1. What is the fringe benefit tax due to be paid related to the resident citizens employees?

Q2. What is the fringe benefit tax due to be paid related to the special aliens employees?

Q3. What is the fringe benefit tax due to be paid related to the NRANETB employees?

Q4. How much is the total fringe benefit tax due to be paid by A Corporation?