During 20xx, the total net amount paid for salaries and wages amounted to P5,000,000 after the following deductions: SSS employees contribution 425,500 Pag-Ibig employees contribution 130,300 PhilHealth employees contribution 73,400 Withholding tax 1,270,000 In addition, the company provided its manager P255,000 cash as fringe benefits Required: Compute the allowable deduction for salary disbursements a. Php 5,784,200.00 b. Php 5,984,200.00 c. Php 5,884,200.00 d. Php 5,885,200.00