The taxpayer had the following data for taxable years 2021 and 2022

2021
Gross income from operations	P10,000,000
Operating expenses	7,000,000
Net capital loss	(6,000,000)
2022
Gross income from operations	15,000,000
Operating expenses	8,000,000
Actual capital gain on sale of personal car held for 3 years	10,000,000
Actual capital loss on sale to Mr. Reyes of domestic stocks held for 2 months	(1,000,000)

How much is the taxable income for the year 2022?

P9,000,000

P8,000,000

P10,000,000

P7,000,000