A. the amount of gross taxable compensation income B. the amount of non-taxable income C. the amount of gross compensation income D. the amount of taxable 13th month and other benefits E. the amount of net taxable compensation income F. the total amount of personal exemption G. the amount excess de minimis benefits to be carried over in the "other benefits" section 13th month and other benefits account H. The amount of ceiling of non-taxable 13th month and other benefit I. the amount of non-taxable 13th month and other benefit J. The amount of non-taxable de minimis benefit

Mr. Juan Dela Cruz, a manager, resident citizen, married with seven dependents of whom only three are his children, received the following income during the taxable year, 2017: Monthly basic salary, inclusive of employee's share for SSS, Pag-ibig, Philhealth 50,000 Employee's share for SSS, Pag-ibig, Philhealth 10,000 Honorarium 1,500 Monthly cost of living allowance sick leave pay 10,000 15 day monetized value of vacation leave 22,500 13th month pay 50,000 Uniform allowance 1,500 every quarter Optical and executive check-up benefits 15,000 Christmas gift 6,000 Rice subsidy 2,000 per month 500 Mr. Juan Dela Cruz, a manager, resident citizen, married with seven dependents of whom only three are his children, received the following income during the taxable year, 2017: Monthly basic salary, inclusive of employee's share for SSS, Pag-ibig, Philhealth 50,000 Employee's share for SSS, Pag-ibig, Philhealth 10,000 Honorarium 1,500 Monthly cost of living allowance sick leave pay 10,000 15 day monetized value of vacation leave 22,500 13th month pay 50,000 Uniform allowance 1,500 every quarter Optical and executive check-up benefits 15,000 Christmas gift 6,000 Rice subsidy 2,000 per month 500