For the year 2023, the domestic bus operator, operating in Luzon reported: Gross receipts from transport of passengers, P16,500,000 Gross receipts from transport of cargoes, P3,500,00 If the quarterly minimum gross receipts is P450,000, the tax base of the common carrier's tax of 3% is? a. 21,500,000 b. 20,000,000 c. 16,500,000 d. 3,500,000