In 2020, Garcia Realty Corporation paid P375,000 to Wilderness Resort, representing vacation expenses of Mike, an executive of Garcia Company. Answer the following? a. Is this a taxable fringe benefit? b. How much is the tax base of the fringe benefit? C. Should the taxable fringe benefit be included in the returnable income of Mike for the year? d. How much is the fringe benefit tax collected? When is the fringe benefit tax remitted? e