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Mara Dizon, a resident Filipino, wins PHP 180,000 cash prize in a nationwide science competition organized by a private foundation. In the same year, she earns PHP 360,000 as salary from her software firm employer. (a) Is the prize amount part of her gross income under the NIRC? Explain the controlling rule. (b) Is the salary amount part of her gross income under the NIRC? Explain the controlling rule. (c) State the tax consequence for each amount and brief reasoning.