The following data were taken from the financial statement of a corporation for the 3rd taxable taxable year:

Description	Philippines	Abroad
Gross sales	10,000,000.00	8,000,000.00
Sales returns	200,000.00	-
Rent income (Gross of 5% expanded withholding tax)	200,000.00	-
Cost of goods sold	3,500,000.00	2,250,000.00
Operating expenses	2,500,000.00	1,000,000.00
Interest income from trade rec.	150,000.00	80,000.00
Interest income from BPI deposit	100,000.00	-
Interest income from BPI deposit	-	80,000.00
Interest income - FCDU	120,000.00	-
Interest income from money market placements	50,000.00	70,000.00
Dividend income from domestic corporation	30,000.00	-
Dividend income from resident foreign corporation	45,000.00	-
Dividend income from non-resident foreign corporation	-	30,000.00
Royalty income	120,000.00	40,000.00
Gain on sale on shares of stocks of a foreign corporation held as capital asset not traded in the local stock exchange; selling price - 500,000		120,000.00
Gain on sale of shares of stocks of a domestic corporation held as capital asset directly to a buyer; selling price - 650,000	200,000.00	-
Selling price of real property in the Philippines not used in business; cost - 8,000,000; Fair market value - 9,000,000	10,000,000.00

Additional information:

Income tax paid for the 3 quarters of the year - 300,000

Determine the capital gains tax if the corporation is classified as a non-resident foreign corporation.