Please help. Thank you!

A. P182,800

B. P194,800

C. P192,200

D. P202,800

In 2018, Malakas M. Henyo, the CEO of the Philippines Nuclear Fusion Corporation, earned compensation income of P4,000,500. This amount is inclusive of his 13th month pay and other benefits of P250,000, but net of the mandatory contributed to SSS and Philhealth. Aside from his employment, he also owns a cafeteria. In 2018, the cafeteria had gross sales of P1,500,000, cost of sales of P500,000 and operating expenses of P300,000. It also had non-operating income of P700,000. Malakas resigned from Philippine Nuclear Fusion in the first week of January 2019 to concentrate in his cafeteria business. His total compensation income in 2019 amounted to P180,000 inclusive of other benefits (productivity bonus) of P30,000. In 2019, the bakery had gross sales of P2,300,000, cost of sales of P750,000, and operating expenses of P450,000. It also had non- operating income of P235,000. What is his income tax due for 2019 if he avails of the 8% income tax rate option on his gross sales plus non-operating income arising from his business