In 2015, Ms. Keeta earned P1,000,000 as income from her coffee shop and received 500,000 as Christmas gift from her friend, Mr. Yie. She had no other receipts for the year. She spent P300,000 for the operation of her coffee shop. For tax purposes, her gross income for 2016 is: * a. 1,500,000 b. 1,000,000 c. 700,000 d. Cannot be determined