Miss Ty Gassin, single, rank and file employee and supporting her dependent 12-year-old sister, had the following data during 2018: (See image) The total net taxable amount is * Salary (net of P25,000 tax) Profit Sharing Bonus 13th month pay Other benefits Laundry Allowance not included in other benefits (3 months) P191,000 10,000 18,000 72,000 1,200 a. 226,300 b. 227,200 c. 202,200 d. 151,300