Ligtas Carrier, a common carrier by land, provides the following average gross annual receipts: Transport of passengers P10,000,000Transport of cargoes 6,000,000Sale of goods during travels 1,000,000How much is the estimated average business tax per quarter? 

2. Mrs. Diana Zubiri is the operator of Price Hotel and Restaurant. The restaurant is open to the public. The food and soft drinks served to the hotel guest come also from the restaurant. The following data are for the first quarter of 2028: Gross receipts - room rentals P154,000; Gross receipts - foods/soft drinks served to hotel guests 46,000; Gross receipts foods/soft drinks from another customer 360,000. The business taxes due and payable on the gross receipts of the first quarter of 2028 is 

3. Pro-life Insurance collected P100,000 from Ramanac Amin, a Muslim national residing In Saudi Arabia. How much is the percentage tax to be remitted by Pro-life to the BIR?