Solve the problem

Use the following data for the next four (4) questions: The following data were taken from Juan (single), holding managerial position for 2021 taxable year. Gross salaries @ P50,000 per month P600,000 SSS contributions 12,000 Philhealth contributions 7,200 Pag-ibig contributions 4.800 Union dues 3,000 Withholding tax on compensation income 73,250 Allowances, not subject to liquidation.. 100,000 Taxable (FAST) Gasoline allowances, subject to liquidation 17,000 13th month pay 50,000 De minimis benefits 12,000 190. The taxable compensation income subject to graduated rate under Section 24(A) of the tax code is: a. P465,000 C. P573,000 b. P576,000 d. P600,000 O A O B O C O D 2. * Based on the above data, the fringe benefit tax due is: a. PO C. P53,846 b. P8,000 d. P47,059 A O B O C O D 3. * The total income tax expense of Juan is: a. P127,096 C. P170,760 b. P141,000 d. P179,400 O A O B O C O D 4. * The income tax payable of Juan is: a. PO c. P43,250 b. P30,000 d. P73,250 O A O B O c O D