Use the following data for the next four (4) questions: The following data were taken from Juan (single), holding managerial position for 2021 taxable year: Gross salaries @ P50,000 per month SSS contributions Philhealth contributions Pag-ibig contributions Union dues Withholding tax on compensation income Allowances, not subject to liquidation Gasoline allowances, subject to liquidation 13th month pay De minimis benefits P600,000 12,000 7,200 4,800 3,000 73,250 100,000 17,000 50,000 12,000 1. TAXABLE INCOME SUBJECT TO GRADUATED RATE UNDER SECTION 24A OF THE TAX CODE 2. FRINGE BENEFIT TAX DUE 3. TOTAL INCOME TAX EXPENSE 4. INCOME TAX PAYABLE