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

Description	Philippines	Abroad
Gross sales	9,000,0000	7,000,000
Sales returns	150,000	-
Rent income (net of 5% expanded withholding tax)	95,000	-
Cost of goods sold	3,500,000	2,250,000
Operating expenses	2,800,000	1,100,000
Interest income from trade rec.	100,000	50,000
Interest income from BPI deposit	100,000	-
Interest income from BPI deposit	-	80,000
Interest income - FCDU	150,000	-
Interest income from money market placements	200,000	100,000
Dividend income from domestic corporation	75,000	-
Dividend income from resident corporation	45,000	-
Dividend income from non-resident corporation	-	30,000
Royalty income	60,000	40,000
Gain on sale on shares of stocks of a domestic corporation held as capital asset thru local stock exchange; selling price - 500,000	120,000	-
Gain on sale of shares of stocks of a domestic corporation held as capital asset directly to a buyer; selling price - 650,000	150,000	-
Sale of real property in the Philippines not used in business; cost - 4,000,000; Fair market value - 7,000,00	5,000,000

Additional information:

Income tax paid for the 3 quarters of the year - 250,000

1. Determine the regular corporate income tax payable if the corporation is classified as a domestic corporation.

2. Determine the final tax due if the corporation is classified as a domestic corporation.

3. Using the information in the previous question, determine the final tax due if the corporation is classified as resident foreign corporation.

4. Determine the capital gains tax due if the corporation is classified as a domestic corporation.

5. Using the information in the previous question, determine the capital gains tax due if the corporation is classified as resident foreign corporation.