Philippine Taxation (Train Law) (Refer to the photo below)

ABC, married with 15 dependents, had the following income within and outside the Philippines Japan Philippines Compensation Income 280,000 Rental Income 100,000 50,000 Royalties-books 25,000 32,000 Domestic dividends 9,000 Foreign dividends 40,000 Compute the income tax, assuming the taxpayer opted for 8%