Carlos operates a Nightclub. His gross receipts from admissions during the month amounted to P126,700. The foods and drinks being served inside the nightclub are being served by Tiberio, a non-VAT registered taxpayer. During the same month, Tiberio has gross receipts of P32,400 and paid rentals to Carlos amounting to P13,000. How much is the amusement tax payable? 28,638 19.005 O 22,806 25.146