SCHEDULE OF EXPANDED WITHHOLDING TAX (EWT)

Income Payment	EWT	Income Payment	EWT
Professional/Management/Consultancy fees (Individual)	Gross receipts 3M or below with sworn declaration - 5% Gross receipts over 3M or VAT-reg or without sworn declaration 10%	Purchase of goods or properties by Top Withholding Agents (TWA) -	1% - goods 2% - service
Professional/Management/Consultancy fees (Non-Individual)	Gross receipts 720,000 or below - 10% Gross receipts over 720,000 15%	Partners in general professional partnerships (drawings, advances, sharings, allowances, etc.)	720,000 or less -10% Above 720,000 15%
Contractors/subcontractors (security, janitorial, etc.)	2%	Commission (if not employee)	10%
Directors fees (if not employee)	10% or 15% (720,000 threshold)	Income distributed to beneficiaries of estates/trusts	15%
Rental	5%

Below are the data provided to you by Nicanor, a top withholding agent for the month of May 2021:

Purchases of goods from XYZ Corporation, a regular supplier.	800,000
Purchases of services from GHI Corporation, a regular supplier.	200,000
Purchase of services from Jabiiee corporation (meals for employees of the company; 4 times transactions)	25,000
Purchases of goods from NBS corporation (purchase of office supplies; 8 times transaction)	8,000
Rent expense	50,000
Professional fees (w/sworn declaration)	30,000
Professional fees (w/o sworn declaration)	40,000
Security fees (20% of which is the agency fee)	100,000
Janitorial services fees	10,000

The total expanded withholding tax that Nicanor will remit to the BIR is?