21. 22. In 2023, Juan, an office clerk of ABC Corp, has earned an annual compensation of P1,500,000, inclusive of thirteenth month pay and other benefits in the amount of P120,000. Aside from employment income, he owns a convenience store with gross sales of P2,400,000. His cost of sales and perating expenses are P1,000,000 and P600,000, respectively, and with non-operating income of P100,000. Using the graduated rates, the total income tax of Juan due would be: a. P435,500 b. P486,500 P495,500 PS22,500 c. d. Assuming Juan opted to be taxed at 8% for his income from business, the total income tax due would be: a. b. C. d. P435,000 P447,500 P455,000 P477,500