A taxpayer collected the following passive income during the year: Passive income Philippines Abroad Interest income from banks P 300,000 P 800,000 Royalties from books 200,000 100,000 Rent of properties 400,000 200,000 What is the amount to be reported in gross income if the taxpayer is a resident citizen? a. P 900,000 c. P1,500,000 b. P1,100,000 d. P2,000,000