21. a. Ethel received in 2020 the following passive income within Philippines, net of applicable tax, if any:

Interest on bank deposit under Foreign Currency Deposit P212,500

Royalty on books 94,500

Dividend income from a domestic corporation 144,000

If Ethel is a resident alien, the final tax on the above passive income would amount to?

21.b. Ethel received in 2020 the following passive income within Philippines, net of applicable tax, if any:

Interest on bank deposit under Foreign Currency Deposit P212,500

Royalty on books 94,500

Dividend income from a domestic corporation 144,000

If Ethel is a non-resident alien engaged in trade or business, the final tax on the above passive income would amount to

a. P41,194

b. P64,000

c. P46,500

d. P84,000