On March 18, 2021, Nicanor consulted you on the sale of his principal residence located in Recto, Manila last March 15, 2021. The following are the information he provided to you:

Selling price	P 4,000,000
Cost of the principal residence (property was acquired in 2000)	2,000,000
Fair market value of land as per tax declaration (based on the latest tax declaration)	3,000,000
Fair market value of house as per tax declaration (based on the latest tax declaration)	2,000,000
Zonal value of the land as determined by the CIR	4,000,000

Additional information:

• He acquired a new principal residence amounting to P 3,000,000 located in Sampaloc, Manila last March 17, 2021.
• His TIN is registered in Makati where he works as an employee of ABC Corp while the TIN of the buyer of his principal residence is registered in Caloocan.

1. How much is the capital gains tax due, if any?

2. How much is the documentary stamp tax, if any?

3. The cost basis of the new principal residence is:

4. In what RDO will Nicanor file the capital gains tax return?

a. RDO in Makati

b. RDO in Manila

c. RDO in Caloocan

d. RDO in Quezon City

pls answer asap