A resident citizen of the Philippines had the following date for the year 2021: Gross income from trading businessP700,000.00 Expenses and losses in the trading businessP350,000.00 Capital gain on a direct sale to buyer of shares of stock of a domestic corporationP50,000.00 Capital gain on a sale of a piece of land in the Philippines on a selling price of P2,000,000F400,000.00 Dividend from domestic corporation 10,000.00 Requirements: 1. The taxable income at the end of the year subject to the year-end graduated income tax for individuals is? 2. Based on the aforesaid information, how much is the final tax on passive income and capital gains tax, respectively?