Problem:

Abigail had the following data for the taxable year:

Gross income, Philippines 950,000

Gross income, USA 550,000

Expenses, Philippines 560,000

Expenses, USA 200,000

Compute for the taxable income and tax due if the taxpayer is a:

1. Resident citizen

2. Non-resident citizen

3. Resident alien

4. Non-resident alien engaged in trade or business

5. Non-resident alien not engaged in trade or business