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Atty. Jose, a lawyer with a small office in front of the City Hall of Manila, manages to get an average of P100,000 a month

Atty. Jose, a lawyer with a small office in front of the City Hall of Manila, manages to get an average of P100,000 a month in Notarization from his stall from walk-ins. He also manages to facilitate City Registrations of various sorts like marriages, birth and businesses where he earns an additional P200,000 a month where he does not issue any receipts but shares the half of the fees with the people he worked with in the City Hall as "facilitation fees". He pays rentals for his small stall in the amount of P20,000 a month, utilities of P10,000 a month and supplies in the amount of P30,000 a month for his operations. Aside from that, Jose makes small gifts (pens, calendars and the like) that costs P30,000 to the City Hall employees he work with that has his name as a form of goodwill and advertisements. Finally, he also contributes to the Christmas Party of the City Hall employees a whole lechon costing around P6,000. 


What is the gross taxable income of Atty. Jose?  

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