I. Lalaine, a government rank-and-Jile employee, received the following benefits:

Monetized unused vacation leave credits (10 days) - 6,000

Monetized unused sick leave credits (15 days) - 9,000

Uniform allowance - 5,000

Laundry allowance - 4,800

Determine the amount to be included in other benefits.

II. Ms. Halender, a private employee who is paid a $600 daily rate, receives the following

benefits during the year 2022:

Monetized unused vacation leave credits - 9 days

Monetized unused sick leave credits - 9 days

Medical assistance - 7,000

Rice subsidy (2,500 per month) - 30,000

Clothing allowance - 9,000

Laundry allowance - 6,000

Determine the taxable amount of de-minimis beneJits. Assume that 13th-month

pay, and other beneJits ceiling is fully utilized.