Sale of shares of stocks not listed in stock exchange

Rent payments received by a resident alien for the lease of his residence abroad

Cash prize of P1,000,000 for winning the Binibining Pilipinas

Dividend income received from a resident foreign corporation by a domestic corporation

Dividend income received from a resident foreign corporation by a resident foreign corporation

Prizes from USA lotto

Share in the net income of ordinary partnership

Money received from reporting a company engaged in illegal activities

Dividend income received from a domestic corporation by a resident foreign corporation

Dividend income received from a domestic corporation by a nonresident foreign corporation

Performance bonus equivalent to 3x of the monthly salary P100,000

Bag full of cash amounting to P500,000 found along the road

Annual salary of a garbage collector not exceeding P200,000

Travel allowance liquidated and fully supported by receipts

Identify whether the following items are subject to regular income tax (A), final tax (B), or exempt from income tax (C).