A professional practitioner has total uncollected billings of P$200,000$ at the year$-$end of $2024.$ Additional billings totaling P$2,500,000$ were made in $2024.$

Uncollected billings at the year$-$end of $2023$ were P$400,000.$

If he chooses to claim OSD, determine the gross receipts.

a$.P2,100,000$

c$.P2,500,000$

b$.P2,300,000$

d$.P2,700,000$

In the second quarter of $2024,$ Mr$.$ Mariano reported total gross income of P$2,000,000$ after P$1,500,000$ direct cost of services. If Mr$.$ Mariano claimed itemized deduction in the first quarter, what is the amount of claimable OSD in the second quarter if he wishes to change to the OSD?

a$.PO$

c$.P800,000$

b$.P600,000$

d$.P1,400,000$