please help me

12-4. Taxpayer is an individual Cost of ordinary asset sold P3,000,000 Selling price of P4,000,000, paid as follows: March 10, 2018 (date of sale) 1.500,000 Mortgage note executed on the date of sale for 2,500,000 Fair market value of the note, percent of face value 80% Payment, March 10, 2019 2,500,000 How much was the income under the deferred payment method of reporting income: (a) In 2018? (b) In 2019