Compute the income tax due for 2021 if Yolanda is a General Professional Partnership:*

Yolanda Corporation reported the following gross income and expenses: Philippines Abroad Gross Income 38,000,000.00 14,000,000.00 52,000,000.00 Deductions 15,000,000.00 3,000,000.00 18,000,000.00 Taxable Income 23,000,000.00 11,000,000.00 34,000,000.00In 2021, XYZ Corporation which is subject to MCIT has the following records: Sales: net of discounts and allowances 9,500,000.00 Cost of sales 5,000,000.00 Gain on sale of building 150,000.00 Allowable Deductions 4,420,000.00The following are the composition of the total gross income of a domestic corporation which is subject to MCIT in 2021: Sales: net of discounts and allowances 4,000,000.00 Cost of sales 2,400,000.00 Dividend Income 100.000.00 Royalty Income 250,000.00 Gain on sale of building 150,000.00