Pedro, vat-registered, made the following purchases during the month of January 2018:

Goods for sale, inclusive of VAT P 246,600

Supplies, exclusive of VAT 20,000

Packaging materials, total invoice amount 56,000

Home appliances for residence, gross of VAT 17,920

Office machines (5pces.), 8 years useful life, net of VAT 2,000,000

Creditable Input taxes are ____________________