Andrew was hit by a jeepney. He paid P100,000 for hospitalization expenses. He sued the jeepney driver and was awarded by the court a total indemnity of P340,000 divided as follows;P200,000 indemnity for his pain, anguish and suffering, P40,000 for his lost salaries, andP100,000 as reimbursement for his hospital bills. Which of the following will be subject to regular income tax