Joshlia Company paid the following salaries and fringe benefits to its officers and employees in 2020. Gross Salaries of employees P6,000,000 Less: WHT on wages, P400,000 Less: SSS premium, P200,000 Less: Advances P100,000 Net Amount of Payment, P5,300,000 Grossed up Fringe Benefits for officers P1,000,000 Less: Final tax on the FBT, P350,000 Net amount of Payment, P650,000 Total cash payment for salaries and fringe benefits, P5,950,000 The total amount of allowable salary and fringe benefits expense that could be claimed by Joshlia assuming: a. WHT tax on wages was remitted but Tax on the fringe benefits was not remitted by Joshlia b. All withheld taxes were remitted. Joshlia Company paid the following salaries and fringe benefits to its officers and employees in 2020. Gross Salaries of employees P6,000,000 Less: WHT on wages, P400,000 Less: SSS premium, P200,000 Less: Advances P100,000 Net Amount of Payment, P5,300,000 Grossed up Fringe Benefits for officers P1,000,000 Less: Final tax on the FBT, P350,000 Net amount of Payment, P650,000 Total cash payment for salaries and fringe benefits, P5,950,000 The total amount of allowable salary and fringe benefits expense that could be claimed by Joshlia assuming: a. WHT tax on wages was remitted but Tax on the fringe benefits was not remitted by Joshlia b. All withheld taxes were remitted