In 2023, Juan, an office clerk of ABC Corp-, has earned an annual compensation of P1,500,000, inclusive of thirteenth month pay and other benefits in the amount of 1%120,000. Aside from employmeat income, he owns a convenience store with gross sales of P2,400,000. His e0st of sales and operating expenses are P1,000,000 and P600,000, respectively, and with non-operating income of Pl00,000. 21. Using the graduated rates, the total iacome tax of J duan due would be: a.b.c.d.P435,500P486,500P495,500P522,500 22. Assuming Juan opted to be taxed at 8% for his income from business, the total income tax due would be: a. P435,000 b. P447,500 c. P455,000 d. P477,500 Mr. Juan, who is married with 4 minor children, is a rank-and-file employee of DEF Corporation. In 2021 , he had the following employment-related data: In 2023, Juan, an office clerk of ABC Corp-, has earned an annual compensation of P1,500,000, inclusive of thirteenth month pay and other benefits in the amount of 1%120,000. Aside from employmeat income, he owns a convenience store with gross sales of P2,400,000. His e0st of sales and operating expenses are P1,000,000 and P600,000, respectively, and with non-operating income of Pl00,000. 21. Using the graduated rates, the total iacome tax of J duan due would be: a.b.c.d.P435,500P486,500P495,500P522,500 22. Assuming Juan opted to be taxed at 8% for his income from business, the total income tax due would be: a. P435,000 b. P447,500 c. P455,000 d. P477,500 Mr. Juan, who is married with 4 minor children, is a rank-and-file employee of DEF Corporation. In 2021 , he had the following employment-related data