Tristan, Married, Donated a land commonly owned by him and her spouse worth P500,000 to her friend Faishan. Only Tristan signed the deed of donation. Faishan assumed P200,000 unpaid mortgage on the property. How much is the donor's tax Due?

a.6,000

b.1,000

c.90,000

d.45,000

Levy operates a small grocery store while she is practicing her accounting profession. In 2018, her gross sales amounted to P1,300,000, in addition to her receipts from accounting practice of P500,000. The cost of sales and operating expenses incurred on the grocery were P600,000 and P120,000 respectively. The cost of services on the profession was P95,0000. How much is the tax due of Levy?

985,000

405,000

100,000

625,000

Christine, who is married, gave her friend Lina P250,000 worth of land that she and her husband owned. Only Christine signed the deed of donation. Christine assumed a P50,000 unsettled mortgage. How much is the donor's tax due?

20,000

40,000

50,000

60,000