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 22,806 25,146