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Rico Alvarez, a resident Filipino, wins a brand-new car worth PHP 600,000 in a nationwide product-contest conducted by a private corporation. In the same year, he earns PHP 420,000 as salary from his employer. (a) Is the prize amount part of his gross income under the NIRC? Explain the controlling rule. (b) Is the salary amount part of his gross income under the NIRC? Explain the controlling rule. (c) State the tax consequence for each amount and brief reasoning.