Facts: John, an American Citizen residing in the United States of America (USA), applied for a franchise of Jollibee, a local fastfood chain, in the USA The Jollibee corporation, a domestic corporation, which is the owner of the franchise was paid the amount of $ 50,000 in the Philippines representing income from royalty. S1: The royalty income eamed by Jollibee is an income derived from sources within the Philippines 52: The royalty income eamed by Jollibee is subject to final tax a Only S1 is true b. Only 52 true Both are the d. Both are false