A taxpayer made available the following financial information: Gross receipts – Php…

A taxpayer made available the following financial information:
Gross receipts – Php 10,000,000
Cost of service – Php 6,000,000
Expenses:
Salaries and wages – Php 1,000,000
Transportation and travel – Php 20,000
Rental – Php 240,000
Representation expense – Php 100,000
Depreciation expense – Php 200,000
Office supplies – Php 20,000
Miscellaneous expenses – Php 10,000
How much is the income tax due if the taxpayer is an individual resident citizen?