J. Reyes operates Ayawmagsakay Taxi with three units in Metro Manila. During the quarter,

Taxi No. 1 recorded gross receipts of P3,200, Taxi No.2 (net of P500 gasoline expense),

P3,500 and Taxi No.3, P4,500. The common carrier's tax due is:

a. P363 b. P351 c. P336 d. None