PLEASE HELP ME SHOW THE SOLUTION AS TO HOW THE AUTHOR WAS ABLE TO COME UP WITH THE ANSWER

this is regarding train law

9.Borongan Company granted the following fringe benefits in 2016:

- January 15 - paid P68,000 for the birthday celebration expense

of its vice president for operations.

- February 14 - distributed iPhones costing P47,600 each to four

supervisory employees as incentives.

- April 2 - granted the use of residential unit to the vice

president for finance with fair value of P3,000,000.

- August 4 - transferred ownership of a residential dwelling

with zonal value of P4,000,000 and assessed value of P3,000,000 to the company

president.

- December 15 - distributed P896,000 in the 13th month pay to

all employees (20% of this relates to managerial or supervisory employees)

What is the fringe benefit tax respectively in the third and fourth quarters? ANSWER: P 2,163,942; P 10,095