Mr. Alvarez had the following income during the year: Gross compensation income Including P 25,000 13th month pay Less: Tardy or absences Net compensation income SSS Deductions PhilHealth deductions Pag ibig deductions Union dues Withholding tax Net Pay P 325,000 ( 10.000) P 315,000 P 12,000 P 9,000 P 10,000 P 5,000 P 40.000 P 239,000 Compute the total inclusions on Gross Income