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Compute the OPT for each of the following independent cases: C. Fly Away Air Lines (a resident international carrier) has the following data for the current year: Gross receipts, Philippines (passenger operations) 10,000,000 Gross receipts, Philippines (cargo operations) 6,000,000 Gross receipts, Japan (passenger operations) 8,000,000 Gross receipts, Japan (cargo operations) 5,000,000 Expenses, Philippines (passenger operations) 4,000,000 Expenses, Philippines (cargo operations) 2,000,000 Expenses, Japan (passenger operations) 4,500,000 Expenses, Japan (cargo operations) 1,250,000