A taxpayer made available the following financial information:

Gross receipts - Php 10,000,000

Cost of service Php 6,000,000

Expenses:

Depreciation expense Php 200,000

Miscellaneous expenses Php 10,000

Office supplies Php 20,000

Rental - Php 240,000

Representation expense Php 100,000

Salaries and wages Php 1,000,000

Transportation and travel Php 20,000

How much is the total allowable deduction if the taxpayer is a resident citizen?

Php 1,500,000

Php 1,590,000

Php 1,570,000

Php 7,590,000