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Super B Corporation which started its operations in 2000 has the following records in 2017: 1 st Quarter 2nd Quarter 3rd Quarter 4th Quarter Gross profit, excluding P500,000 P850,000 P800,000 P770,000 rent income Expenses 400,000 770,000 640,000 575,000 Rent income 36,000 36,000 48.000 48,000 Income tax withheld 6,800 8,800 10,400 9,150 Moreover, the company had an excess tax payment of P12,500 in 2016 from which it had decided to claim tax credit on the excess. The income tax still payable for the year 2017 Select one: O a. P25,090 O b. P75,900 O c. P63,750 O d. P68,610