Nicanor, single, received the following in 2022: Proceeds of his life insurance paid at annual premium of P 15,000 within 25 years (outlived the policy) Proceeds of Inday's (Mother of Nicanor) life insurance paid at an annual premium of P 10,000 within 20 years House and lot from inherited properties Rent income from inherited properties P 2,000,000 1,000,000 4,000,000 200,000 For income tax purposes, how much of the above items must be excluded from Nicanor's gross income? ents S Mr. Gerry, hired as employee on July 1, 2019 received the following compensation for the year: Monthly Basic Salary 13th Month pay 20,000 P 20,000 Other benefits 7,000 Salary from previous employer (Jan-May 2019) 180,000 Withholding tax from previous 4,167 employer Withholding tax (July-Nov 2019) 6,000 The amount to be refunded to Mr. Gerry is: