Mr. A is a hotel operator.

Purchases of goods and services form VAT-registered taxpayers amounted to total invoice costs of
P336, 000. The data that follow do not include taxes:

Revenues Collections
From room occupancy P400,000 P350,000
For use of hotel gym 30,000 28,000
For rent of garden for a garden party 20,000 20,000
From the dining hall:
Sale of food 500,000 480,000
Sale of alcoholic beverages 200,000 195,000
From the disco:
For admission to the disco 250,000 250,000
From the concessionaire who furnishes food
and alcoholic beverages at the disco (whose
gross receipts from sales is P800, 000) 500,000 480,000

Total percentage tax/es of Mr. A:

a. P345,540 b. P190,000 c. P208,200 d. P131,400