An individual taxpayer had the following results of operations during the period Philippines Japan USA Gross income P1,000,000 P1,500,000 P2,500,000 Deductions 400,000 600,000 1,000,000 Net Income 600,000 900,000 1,500,000 Taxes Paid 150,000 200,000 500,000 Determine the tax payable or overpayment if: The taxpayer is The foreign income tax paid is claimed as Resident citizen 1. Tax Expense (1) Resident Alien (2) (3) (4) 2. Tax Credit