EDT, married, is a citizen and resident of the Philippines. He only declared the following data on income and expenses: (a) Salaries (Net of P7,000 SSS & Other Contributions), P88,000; (b) 13th-month pay, P8,000; (c) Allowance, P16,000; (d) Gain on sale of asset, P10,000. Due to the gain on sale of asset, EDT is considered: Minimum Wage Earner Purely Compensation Income Earner Mixed Income Earner Self-Employed or Professional Individual