Hayabusa is a resident citizen, earning compensation and business income for 2021 as follows:

Compensation income	P1,400,000
Gross sales	2,800,000
Cost of sales	1,200,000
Operating expenses	650,000

The business is not vat-registered.

Determine the income tax due assuming Hayabusa opted to be taxed using 8% preferential income tax.

Determine the total tax due of Hayabusa assuming the business is a vat-registered entity.