Ramos Toribio Partnership is a general professional partnership, with Ramos and Toribio participating equally in the income and expenses. The following data were provided in 2021: RT Ramos Toribio Partnership P60,000,000 P 15,000,000 P20,000,000 35,000,000 7,000,000 12,000,000 110,000,000 Gross Income Expenses Assets (including land valued at P20M used in business) 18. The gross income of Ramos from the partnership is: 19. The taxable income of Ramos is