B. A Corporation, a regional operating headquarter of MNC in the Philippines provided its employees cash and non-cash fringe benefits in 2017 and 2018 as follows: P1,000,000 Total amount of fringe benefits 60% of said amount was given to rank and file 40% of said amount was given to corporate officers as follows: to resident citizens (taxed at regular rates) b. to non-resident aliens not engaged in business in Phils to special aliens and Filipino employees a. 45% 35% 20% C. B.1. How much is the fringe benefit tax due in 2017? (Use 15% FBT rate for special aliens and filipino employees) B.2. How much is the fringe benefit tax due in 2018? (Use 35% FBT rate for special aliens and Filipino employees)