An employee received the following benefits: 13th month pay - P120,000; Profit sharing P30,000; De minimis benefits within their limits - P90,000; Excess de minimis benefits P70,000; Other de minimis benefits - P30,000; Other fringe benefits P60,000. How much is taxable "13"th month pay \& other benefits" if he is a rank \& file employee? (Answer must have no peso sign, no decimals \& no extra spaces in between. Follow this format: x,Xx,XXx )