Nicanor, a Resident Citizen, bought shares of stocks from ABC Corporation, a corporation established under the laws of the Philippines. Later, he sold the same for a gain of P 50,000 in the United States of America to Inday, an American Citizen residing therein. The P 50,000 gain on sale is: S1: An income derived from sources within the Philippines. S2: A taxable income of Nicanor. O a. Only S1 is true O b. Only S2 is true c. Both are true d. Both are false