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Ms. Dina Gising passed away on June 30, 2020. Her estate, which is under judicial settlement, accumulated P1,000,000 gross income for the remaining half of the year. Deductions attributable to the income amount to P500,000. How much was the tax payable by the estate for 2020? O 190,000 O 55,000 O 150,000 O 300,000