Ryan, married, supporting his three (3) minor children had the following data for the current taxable year (Exchange Rate $1=P50):

Philippines

Abroad

Business income

P1,000,000

$20,000

Professional income

400,000

10,000

Salaries

200,000

-

Business and professional expenses

250,000

8,000

Income tax paid

-

4,000

If he is a resident citizen and the taxable year is 2018, his income tax payable is:

1. P434,000
2. P570,500
3. P589,000
4. P509,000

If he is a non-resident citizen and the taxable year is 2018, his income tax payable is:

1. P295,000
2. P358,020
3. P384,380
4. P357,000