ABC Corporation gave the following fringe benefits to the following employees: Rank-and-File Employee Mr. Cruz (resident citizen) Supervisory Employees Managerial Employee Mr. Singh (resident alien) How much is the total fringe benefit tax? P382,051 P484,615 P492,052 P443,590 P80,000 Mr. Van Damme (non-resident alien not engaged in business) 200,000 Mr. Nakamura (non-resident alien engaged in business) 300,000 400,000