How much is the total fringe benefit tax in the philippines?

ABC Corporation gave the following fringe benefits to the following employees: Rank-and-File Employee Mr. Cruz (resident citizen) P80,000 Supervisory Employees Mr. Van Damme (non-resident alien not engaged in business) 200,000 Mr. Nakamura (non-resident alien engaged in business) 300,000 Managerial Employee Mr. Singh (resident alien) 400,000 How much is the total fringe benefit tax? Group of answer choices P484.615 P443,590 P382,051 P492,052