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During 2019, Alpha Corporation gave the following fringe benefits to its employees: Salaries to rank and file employees 1,000,000 Salaries to managerial employees 1,800,000 De minimis benefits to rank and file 54,400 employees De minimis benefits to managerial 27,200 employees Fringe benefits to rank and file 102,000 employees Fringe benefits to managerial employees 170,000 How much is the total allowable deduction from business income of Alpha Corporation? a. P3,153,600 b. P3,271,600 GP3,233,600 d. 13,245,138