Paul Artajo is the owner of residential lot situated at Tala , Caloocan City. The lot has an area of 300 square meters. On April 1, 2018, 100 square meters of said lot owned by Paul Artajo was expropriated by the government to be used in the MRT 7 in Tala Station for P300,000.00 representing the estimated assessed value of said portion. From 2013 to 2019, Paul Artajo is a businesswoman, has not been paying his income taxes. Paul Artajo is now being assessed for the unpaid income taxes in the total amount of P150,000.00. Diana Rose claims his income tax liability has already been compensated by the amount of P300,000 which the government owes him for the expropriation of his property. Is the income tax liability of Paul Artajo compensated with the amount owned by the government as compensation for his property expropriated? Yes/No. Defend your answer. 

Outstation Allowance (covers meals and trip-related expenses)" are granted to the manager and supervisory employees of Philippine Gaming Management Corporation (PGMC) who will be away from the office site for at least 8hrs to visit lotto franchise holders for repairs and/or inspection of equipment leased by PGMC from Philippine Charity Sweepstakes Office (PCSO). Should the aforementioned allowance be subject to Fringe benefit tax? Yes/No.

 Jeangie Lariosa was hired by Adrian to be the latter's secretary and personal assistant. To enable her to perform her duties well, Adrian provided a condo unit (adjacent to his) unit which Jeangie could use as her temporary residence. Is the fair market value of the use of the condo by Jeangie Lariosa a "Fringe benefit" that is subject to fringe benefit tax imposed by NIRC section 33? Yes/No.