Which of the following statements is incorrect on winnings of a resident citizen?

a. Lotto winnings in the United States is subject to income tax in the Philippines

d. Winnings in a raffle draw sponsored by a cigarette company is subject to tax based on the schedule of rates in the tax table if the amount involved does not exceed P10,000.

c. Winnings of brand new cars in a raffle draw sponsored by SM are taxable

b. Lotto winnings sponsored by the Philippine Charity Sweepstakes Office is taxable subject final tax