1. Jose is a resident citizen deriving compensation and business income. He provided the following information for 2020 taxable year:

Gross compensation income P600,000

Gross sales 1,650,000

Cost of Sales 500,000

Business Expenses 425,000

Rental income (net) 308,750

Philippine Charity sweepstakes winnings 500,000

Royalty income-books 120,000

Other royalty income-Philippines 60,000

Dividend income-domestic corporations 40,000

Interest Income-Asian United Bank 100,000

Interest income from foreign currency depository

Bank in the Philippines 50,000

Creditable withholding tax from business income 65,000

Quarterly tax payments 82,500

The final tax from the passive income is how much? ___________