A is engaged in two (2) lines of businesses: one with 1WAT and the other is NonVAT- His records show the following (VAT not included): Sales: From VAT business P4=000,000 From Non-VAT business l51300J300 Purchases of goods om VAT suppliers: From VAT business P2:000,000 From NonVAT business 000,000 Purchases from VAT supplier of supplies used for both VAT and NonVAT businesses P20,000 Operating expenses 1:800,000 The VAT payable is a\" P600,000 c_ P231600 b_ P240,000 d_ P231040 The net income is 3_ P1130000 9_ P2313560 b. PIE-3,000 d. P191000