1. During 201A, Alpha Corporation gave the following fringe benefits to its employees:

Salaries to rank and file employees	P1,000,000
Salaries to managerial employees	1,800,000
De minimis benefits to rank and file employees	54,400
De minimis benefits to managerial employees	27,200
Fringe benefits to rank and file employees	102,000
Fringe benefits to managerial employees	170,000

How much is the fringe benefits tax?