b $62.$ Becu Pacific is a luxury passenger carrier in the Philippines. All seats$-$are first class, and the following data are available:

Number of seats per passenger train

Average load factor $($percentage of seats filled$)$

Average full passenger fare

Average variable cost per passenger

Fixed operating cost per month

$P2,400,000$

Becu Pacific is considering offering a discounted fare of P$300,$ which the company believes would increase load factor to fo percent. Only the auditional seats would be sold at the discounted fare. Additional monthly advertising cost would be P$160,000.$ How much net income before tax would the discounted fare provide Becu Pacific if the company has $40-$passengex trains per day and $30$ days in a month?

a$)$ P$1,904,000$ net ircone before tax

b$)$ P$16,000$ net loss before tAx $-$ this is the answer why?

c$)$ P$1,920,000$ net income before tax

d$)$ P$16,000$ net income before tax