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| James Femandez received Pin, or dividends from resident foreign corporation which mealized 40%. of its income in the Philippines. He is married and has

| James Femandez received Pin, or dividends from resident foreign corporation which mealized 40%. of its income in the Philippines. He is married and has three children. Compute Mr. Fernandez nes taxable income a 2. My Carrina De Leon went to Saudi Arabia to work an a domestic helper. She is the head of the family and has 4 dependente - one of which is an adopted child Ms. Carissa is earning 450,000 in Saudi Compute her allowable personal deductions

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