A Domestic Corporation has the following data on income and expenses:

Gross business income	6.200,000
Operating expenses including SSS and Philhealth contributions of 150,000	2,500,000
Contributions to government for priority project in education	110,000
Contributions to a foreign private foundation	100,000
Contribution to a domestic charitable organization	190,000

Determine the total amount of deductible charitable and other contributions.

Flag question: Question 5

Question 510 pts

A resident citizen reported the following for the year 2020:

Net sales	8,000,000
Cost of sales	3,000,000
Salaries of employees, net of 100,000 withholding tax and 50,000 SSS, Medicare and Pag-ibig contributions	800,000
Fringe benefits given to rank and file employees	300,000
Fringe benefits given to managerial employees	130,000
Business related representation and entertainment expenses	100,000
Rent expense	120,000
Donation to religious and charitable institutions	200,000

Determine the taxable income.

Flag question: Question 6

Question 610 pts

A Domestic Corporation provided the following results of operations for 2020 taxable year:

Sales	6,200,000	Salaries and wages excluding fringe benefits/de minimis	350,000
Cost of sales	2,500,000	De minimis benefits provided to rank and file	70,000
Dividend income from DC	60,000	De minimis benefits provided to managerial employees	30,000
Dividend income from RC	30,000	Fringe benefits provided to rank and file	50,000
Dividend income from NRC	20,000	Fringe benefits provided to managerial employees	156,000
Interest income from notes receivable	75,000	Taxes and licenses	50,000
Interest income from peso bank deposits in Manila	100,000	Refund of local business taxes and licenses from 2019	10,000
Interest income from $ deposits in Taguig	40,000	Tax assessment on unpaid local business taxes	100,000
Interest income from bank deposits abroad	30,000	Interest expense on the tax assessment	15,000
Royalty income	40,000	Surcharge and penalties on the tax assessment	25,000
Capital gain on sale at 6M of land in the Philippines held for 10 years	500,000	Utilities expense	100,000
Capital gain in sale of a 10-year bonds of a domestic corporation held for 8 years	30,000	Casualty losses	60,000
Capital loss on sale of bonds of a domestic corporation held for 1 year	20,000	Shrinkage on the value of short-term debt securities	5,000
Capital gains on sale of shares of stocks of a domestic corporation held for 6 months, sold directly to a buyer	15,000	Depreciation expense	30,000
Capital gains on sale of shares of stocks of a domestic corporation held for 6 months, sold thru PSE	12,500	Dividend declared and paid	200,000
Income from trust indenture with Security bank	25,000	Income tax paid for the first 3 quarters	75,000
Provision for bad debts	15,000
Bad debts written off	20,000
Recovery of bad debts written-off preceding year	10,000

Using itemized deductions, determine the income tax payable at the end of the year (Train law).