ABC Corporation gave the following fringe benefits to the following employees:

Rank-and-File Employee
Mr. Cruz (resident citizen)	P80,000
Supervisory Employees
Mr. Van Damme (non-resident alien not engaged in business)	200,000
Mr. Nakamura (non-resident alien engaged in business)	300,000
Managerial Employee
Mr. Singh (resident alien)	400,000

How much is the total fringe benefit tax?

Group of answer choices

a. P382,051

b. P492,052

c. P443,590

d. P484,615

2.

Supervisory Employees
Mr. Van Damme (non-resident alien not engaged in business)	200,000
Mr. Nakamura (non-resident alien engaged in business)	300,000
Managerial Employee
Mr. Singh (resident alien)	400,000

How much is the total fringe benefit tax?

Group of answer choices

P382,051

P492,052

P443,590

P484,615

2. Mr. Santos received the following yearly benefits from his employer, ABC Corporation:

13th-month pay	P85,000
Rice subsidy	36,000
Clothing allowance	10,000

How much is the taxable 13th month pay and other benefits?

Group of answer choices

a. P0

b. P131,000

c. P41,000

d. P11,000

3. The following are the royalties received as passive income by a taxpayer for the period:

Source	USA	Philippines
Books	P1,200,000	P1,500,000
Literary Works	2,000,000	1,000,000
Patents	1,500,000	2,000,000
Musical Compositions	5,000,000	1,800,000

The final tax on royalties if the taxpayer is a resident alien is:

a. P930,000

b. P3,200,000

c. P830,000

d. P1,260,000