Mr. B has the following information regarding his business for the year ended 2019:

Sales		15,500,000
Sales discounts		350,000
Sales discounts given to senior citizens (20% of sales to SC)		250,000
Interest income from bank deposits (gross of final tax)		120,000
Dividend income from JFC (DC)		350,000
Cost of sales		4,200,000
Bad debts expense (20% was written-off)		300,000
Interest expense paid to Mr. C (stranger)		250,000
Interest expense paid on bank loans		150,000
VAT paid		423,000
Income tax paid (first three quarters)		600,000
Salaries expense (20% was paid to senior citizen workers)		1,400,000
Rent expense (90% were paid)		480,000
Representation expense		1,500,000
Depreciation expense		600,000
Net capital gain		85,000
NOLCO balance from 2014		55,000
NOLCO balance from 2015		280,000
Donation to an accredited NGO		500,000
Expenses incurred under adopt-a-school program		250,000
Other allowable deductions		750,000

Calculate the following:

1. Ordinary itemized deductions
2. Special itemized deductions
3. Income tax still due if OSD is used
4. Income tax still due if itemized deductions is used