The following information appeared in the 2020 BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) of Nicanor, a purely compensation income earner: Php 400,000.00 Gross compensation income 40,000.00 13th month pay and other benefits 30,000.00 Amount of taxes withheld (by the employer) 50,000.00 Commission 10,000.00 Pagibig contributions 10,000.00 Philhealth contributions 10,000.00 SSS 10,000.00 Union dues Question: The total non-taxable portion to be deducted from gross compensation income of Nicanor is: Php 80.000 Php 110.000 Php 60.000 Php 70.000