In 2020, Mr. Handsome, a native of Pangasinan, received the following during the year:

Proceeds from copyright royalty, gross of tax 120,000

Proceeds from mineral claim royalty, gross tax 12,000

Share from trading partnership, gross of withholding tax 270,000

a. Total income subject to final tax on Mr.Handsome's income

a. 132,000 b. 402,000 c. 120,000 d. 270,000

b. Income tax still due and payable per Income Tax Return

a. 50,000 b. 4,000 c. 30,500 d, 0