CHEN Corporation (domestic corporation) provides the following data during 2021 taxable year: Gross income from: Sale of merchandise Rent income (gross of 5% withholding tax) Miscellaneous income Operating expenses Interest income from savings deposit Interest income from government bonds Interest income from FCDU bank deposits Dividend income from domestic a corporation Dividend income from foreign a corporation Gain on sale of shares of domestic corporation sold directly to a buyer Gain on sale of real property in the Philippines held as investment. The property was acquired at a cost of P 2,000,000 Gain on sale of real property abroad held as investment. The property was acquired at a cost of P 2,000,000 10,000,000 2,000,000 3,000,000 7,000,000 100,000 100,000 150,000 125,000 50,000 125,000 200,000 250,000 100,000 100,000 Withholding tax on rent income Income tax paid in the first 3 quarters of the year Question 1: Determine the corporation's regular corporate income tax payable.