Mr. X, a Certified Public Accountant, renders tax and accounting services to ABC Corp. He was paid by the company the amount of P 2,000,000 for his professional fee. Assuming Mr. X submitted Annex B-1 of RR 11-2018 "INCOME PAYEE'S SWORN DECLARATION OF GROSS RECEIPTS/SALES (For Self-Employed and/or Engaged in the Practice of Profession with Several Income Payors)" as proof that he did not exceed the VAT threshold, to ABC Corp. How much withholding tax will the withholding agent remit to the BIR?