Problem 74 Income subject to final taxes; domestic corporations; resident foreign corporations Kalusugan Company derived the following income for the year ended December 31, 20A1: a. Interest income of P60,000 on bank deposit in the regular banking unit of a bank. b. Interest income of P30,000 on bank deposit in the foreign currency deposit unit of a bank. C. Interest income of P400,000 on investment in bonds with remaining maturity of two years. d. Interest income of P900,000 on investment in bonds with remaining maturity of four years. e. f. g. h. i. j. Interest income of P1,000,000 on investment in bonds with remaining maturity of six years. Income from trust fund of P200,000 maintained with a bank. This was composed of P50,000 rental income derived by the fund, P85,000 dividend income from a domestic corporation, and P65,000 gain from sale of shares traded in the Philippine Stock Exchange. Dividend income of P100,000 from investment in shares of a domestic corporation. Dividend income of P80,000 from investment in shares of a foreign corporation. Gain of P1,250,000 from over the counter sale of shares in a domestic corporation. Gain of P3,500,000 from sale of condominium unit classified as capital asset with selling price of P5,000,000 and fair market value of P6,000,000. k. Royalty income (considered as passive income) of P1,500,000 from patents and trademarks. Franchise fee of P1,000,000 from its franchising business. I. Required: 1. Determine the final income tax for the year ended December 31, 20A1 if Kalusugan is a domestic corporation. 2. Determine the final income tax for the year ended December 31, 20A1 if Kalusugan is a resident foreign corporation.