Manda was sent by his manager for a two (2) day official business in Davao. He was given P5,000 to answer for whatever expenses he will incur in connection with his travel. When he returned back to Gensan he liquidated the following expenses:

Bus fare (gensan to davao and back) P1,000

Hotel accommodation2,000

Meals1,500

One night outing with his friends in Davao 500

Total5,000

The day after his arrival, he had a flu and was forced to go on leave for 2 weeks. Despite his absence, he was paid a complete salary and other allowances for that month in the amount of P13,000.

Required: Based on the above information, discuss the computation in getting the income is subject to tax.