MR. ABC, OPERATES A CONVENIENCE STORE WHILE SHE OFFERS BOOKKEEPING SERVICES TO HER CLIENTS. IN 2022, HER GROSS SALES AMOUNTED TO PHP 1.8M, IN ADDITION TO HER GROSS RECEIPTS FROM BOOKKEEPING SERVICES OF PHP 400K. HER COSTS OF SALES AND OPEX ARE PHP 1.325M & PHP 320K, RESPECTIVELY, COMPUTE THE FFG: income tax due if opted the 40% OSD and income tax due if opted 8% on her 1st quarter return