The following are the sales and merchandise purchases of VAT registered X, non VAT registered Y and VAT registered Z: Sales of X to Y P1,500,000, to Z P2,500,000 Sales of Y to X P1,500,000, to Z P3,500,000 Sales of Z to X P1,500,000, to Y P2,500,000, export sales P3,000,000 All of them are using perpetual method of recording inventory. Which of them will record the largest amount of tax component of their sales as expense? a. X b. Y c. Z d. None