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Kagura is a resident citizen, earning purely business income for the taxable year:

Gross sales	P2,800,000
Cost of sales	1,200,000
Operating expenses	650,000

The business is not vat-registered.

Determine the income tax due assuming Kagura opted to be taxed using 8% preferential income tax.

Determine the business tax due under Section 116 (Train law-3% percentage tax; 12% VAT)?

Determine the income tax due.