Please help me with Philippine Income Taxation. Thank you!

ABC Company and DEF Company formed a joint venture. They agreed to share profit or loss on the ratio of 70% and 30%, respectively. The results of operations of the joint venture as well as the co-venturers are as follows:

	Joint Venture	ABC Co.	DEF Co.
Gross Income	5,000,000	3,000,000	2,000,000
OPEX	3,000,000	2,000,000	1,500,000

Questions:

1. The income tax payable of the joint venture is

2. The total income tax payable of ABC Co. is

3. The total income tax expense of DEF Co. is

4. Assume the joint venture is a formed for the purpose of undertaking of construction projects, its income tax payable is

5. In relation to no. 4, the total income tax expense of ABC Co. is