MANAGEMENT

During the current year, a domestic corporation declared and paid dividends to its shareholder as follows:To Louie, a resident citizen-P100, 000To Floyd, a nonresident citizen-100, 000To Zeus, a resident alien-100, 000To JJ, a nonresident alien engaged in trade in the Philippines-100, 000To Francis, a nonresident alien not engaged in the Philippines-100, 000To Chen, a domestic corp.-100, 000To a resident foreign corp.-100, 000To a nonresident foreign corp. (with tax sparing)-100, 000How much final tax shall be withheld by the corporation?