C. B. and A are planning to put up a corporation in February 2020 to be engaged in exporting goods classified as critical under the Strategic Investment Priority Plan. The industry in which it belongs, falls under the industries identified by the National Economic and Development Authority. You were approached by C, B, and A to solicit some advice regarding the tax implication of their plan. They informed you that the capitalization of the company is 575 million pesos. Aside from this, they provided you with relevant data which could help you forecast projected income and expenses in 2020. After your analysis, you projected that the company would generate an annual revenue of 300 million pesos and 200 million annual expenses in 2020. As a consultant, you are aware that there are changes in the corporate income tax rate in 2020 under the CREATE Law. Required: What element/s of the SAVANT framework and applicable tax law/s will you apply? Include the tax benefits in your discussion as well as its computations (if any)