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Problem 13. Mr. AAA designated three trusts in favor of his son, Mr. Z: Trust Designation Trustee Operating Income Trust 1 Trust 2 Trust 3 Irrevocable Irrevocable Revocable Trustee A Trustee B Trustee C P400,000 600,000 400,000 Distribution to Mr.Z P40,000 60,000 80,000 Income taxes separately paid were P22,000 and P65,000 for Trust 1 and Trust 2, respectively. What is the income tax still due for Trust 1