X Bank, Inc, is a domestic bank operating in the City of Manila.

From the following data in a month:

Rentals from safety deposits boxes and real property acquired

through foreclosure proceedings for bad loans P880,000
Net foreign exchange gains (difference between the value
of foreign currencies sold and purchased) 220,000
Net trading gains from trading of securities, commercial
papers and other financial instruments (difference between
the yield or selling price and the cost of obtaining the same) 660,000
Trust fees 110,000
Dividends from domestic corporations 30,000
Other service fees 220,000
Interest income from lending activities from instruments
with remaining terms of:
Five years and less 700,000
More than five years 800,000

The percentage tax (gross receipts tax) for the month is:

a. P0 b. P189,300 c. P43,000 d. P104,500