23. a. b. Mr. Juan, who is married with 4 minor children, is a rank-and-file employee of DEF Corporation. In 2021, he had the following employment-related data: C. d. Compensation and Benefits Gross annual salary Overtime pay 13th month pay Rice subsidies Actual medical benefits The tax-exempt de minimis benefits of Mr. Reyes amounted to: P33,000 P33,600 P43,000 P43,600 Clothing allowance Laundry allowance P936,000 50,000 80,000 36,000 20,000 8,000 3,000