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1. In 2019, Annyeong Corporation gave the following fringe benefits to its employees To managerial employees P1,360,000 To rank and file employees 5,000,000 The allowable deduction from the gross income of the corporation for the fringe benefits given to employees is___________

2. From a managerial employee for taxable year 2019: Salaries and wages (net of SSS and medicare amounting to P6,000 and Withholding tax of P26,000) P354,000

Allowance, not subject to liquidation 48,000

Gasoline allowance, subject to liquidation 30,000

13^th month pay 20,000 The fringe benefit tax due from the above benefit is ________________