Mr. AD, a US citizen hired for five (5) years as plant manager of a local mining company, derives income from investments and real property he owns in the United States. Besides his salary and bonuses from the local mining company, he is provided with a house and allowances for the salaries of his driver and three maids. The mining company reimburses all his gasoline and oil expenses for the use of the company car, plus expenses for his grocery. (1) What income items, if any, should he declare in his Philippine income tax return? Explain. Philippine Tax code