The following non-cumulative balances during CY 2023 on income and expenses were provided by Mikael Lee, a resident citizen: Q1 Q2 Q3 300,000 350,000 260,000 142.000 143,890 120,000 20,000 Gross profit from sales Business expenses Dividends - domestic corporation Capital gain on sale of land: Selling Price Cost Determine the following: 1. Income tax payable, Q1 2. Income tax payable, Q2 3. Income tax payable, Q3 4. Income tax payable. Q4 5. Final tax due 6. Capital gains tax 600,000 650,000 Q4 290,000 20,810