In 2018, Kate Company (a domestic company) granted Ms. Kyline (a Filipino branch manager employee), in addition to her basic salaries, P5,000 cash per quarter for her membership fees at Country Golf Club. The fringe benefit tax for the quarter is?  

part 2

Ms. Kate died on Aug. 14, 2018. Her estate is now under judicial settlement. The estate had P1,500,000 gross income from Aug. 14 to Dec. 31, 2018. Expenses related to this income was P400,000. There was no distribution of income among the heirs. How much was the tax due for the year?