pls answers 5-9 tysm

5. Legitimate business reverses shall include substantial losses sustained a. due to fire, robbery, theft or embetzlement. b. for other economic reasons as determined by the Secretary of Finance. c. both of the above d. none of the above 6. Which of the following may not be deducted from gross receipts to arrive at Broc4 income for purposes of computing the MCT of a taxpayer engaged in the sale of services under the accrual basis? 3. Sales discounts b. Cost of goods sold c. Saies returns and allowances d. All of the above 7. Force majeure includes: a. armed conflicts like war or insurgency. b. lightning, earthquake, storm, flood and the like. c. a cause due to an irresistible force as by "Act of God." d. all of the above: 8. A minimum corporate income tax as of the end of the taxable year imposed upon any domestic and resident foreign corporation subject to the normal tax a. whenever such corporation has zero or negative taxable income. b. whenever the amount of minimum corporate income tax is greater than the normal income tax due from such corporation. c. beginning the fourth (4th) taxable year immediately following the taxable year in which such corporation commenced its business operations. d. all of the above 9. One of the following statements is correct. Which is it? The minimum corporate income tax of a corporation is computed a. only in the quarterly return of the corporation. b. only in the annual income tax return of the corporation. c. in all the taxable years of operations of the corporation. d. in the quarterly and the annual returns of the corporation. 180 I income Tavation 2023 Edition by Prof. WW Ballada and Susan Ballado