Juan Dela Cruz, a non-vat registered lessor of residential and commercial units, had the following data for the 1st and 2nd Quarters of 2020: Lease of Residential Units Gross Receipts 1st Quarter P2,500,000 2nd Quarter P2,300,000 . Monthly rental of P13,000/unit Monthly rental of P18,000/unit 1,000,000 Lease of commercial units 2,300,000 Input VAT from VAT suppliers 150,000 P1,200,000 2,400,000 120,000 1. How much is the business tax due for the 1st quarter 2020 of Mr. Juan Dela Cruz? A. P99,000 B. P174,000 C. P396,000 D. P246,000 2. How much is the business tax due for the 2nd quarter 2020 of Mr. Juan Dela Cruz? A. P432,000 B. P312,000 C. P708,000 D. P108,000 3. Assuming Mr. Juan Dela Cruz is vat registered taxpayer instead of non-vat registered, how much is his business tax due for the 1st Quarter of 2020? A. P246,000 B. P546,000 C. P696,000 D. P396,000 4. How much is the business tax due for the 2nd quarter of 2020 of Mr. Juan Dela Cruz, assuming as a VAT registered at the start of the 2nd Quarter 2020? A. P432,000 B. P312,000 C. P708,000 D. P108,000