1. Mr. Parokyano is a citizen of the Philippines had a gross income from the practice of his profession of P400,000. His expenses in the practice was P150,000. He had 7 legitimate children, the eldest whom is 10 years old. If there is was a withholding tax of P30,000 on his gross income:

1. How much is the maximum additional exemption of Mr. Parokyano? Show your solution.
2. How much is the income tax due/refundable to Mr. Paroyano? Show your solution.