P9-2. Ana, a self-employed resident citizen provided the following data for the 1st quarter of 2022 taxable year: Sales P1,275,000 Cost of sales 625,000 Business Expenses 350,000 Royalty from books 40,000 Gain on direct sale to buyer of shares of stock of a domestic corporation held as capital asset 70,000 Loss on sale of land in the Philippines held as capital asset with cost of P1,500,000 when the zonal value is P1,200,000 REQUIRED: 500,000 1. Determine the total business tax due and payable for the first quarter. 2. Determine the total business tax due and payable for the first quarter, if applicable, assuming Ana opted to be taxed at 8%.