Employee a made PERA contribution of P$60,000.$ at the same time employer b also made PERA contributions of P$50,000.$ How much can employer b claim as a deduction?

$a.P0$

$b.P40,000$

$c.P110,000$

$d.P50,000$

How much can Employee A recognize income and $as$ tax credit?

$a.P0$; $P3,000$

$b.P0$; $P2,000$

$c.P50,000$; $P5,500$

$d.P50,000$; $P2,500$