Karla, single, an accountant of a government-owned corporation, received the following from the government in December 2019: Salary Php. 28,000 Monthly contribution to GSIS, Philhealth and Pag-ibig 3,000 13th month pay 25,000 Monthly Additional Compensation Allowance (ACA) 2,500 Monthly Personnel Economic Relief Allowance (PERA) 2,000 Christmas bonus 10,000 Loyalty award 20,000 Representation allowance (subject to liquidation) 4,500 Clothing Allowance 7,000 Monthly rice subsidy 1,800 Monetized unused vacation leave credits (12 days) 8,000 REQUIRED: a. How much is the taxable compensation income of Karla? b. How much would be the taxable compensation income of Karla if the employer is a tax exempt entity?