Trust E and Trust T have the same grantor and beneficiary. The gross income earned during the taxable year were P500,000 and P6,000,000, respectively. Expenses were P150,000 and P3,300,000. The beneficiary received the following:

Source

Trust E

From the Corpus From the Income

1,000,000

50,000

Trust T

4,000,000

500,000

Compute for the tax payable of each trust account.