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Lucia Dizon, a resident Filipino professional, earns 220,000 in foreign-sourced consulting fees from a client in Country K. Country K withholds 25,000 as foreign tax on that income. The Philippine income tax on the foreign-sourced income would be 45,000.   (a)State the doctrine governing double taxation and the relief mechanism available in the Philippines. (b)State the governing rule for foreign tax credit and its key limitation. (c)Compute the foreign tax credit Lucia may claim and her net Philippine tax on that income after applying the credit, assuming no double taxation relief under a treaty with Country K.