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A resident Filipino taxpayer, Juan Dela Cruz, earned income from three sources in the year: total compensation of ₱2,400,000 for services rendered; 55% of the services were performed in the Philippines and 45% abroad (Singapore). Dividends: ₱500,000 from a Philippine domestic corporation; ₱150,000 from a foreign corporation (Germany). Interest: ₱200,000 from a local bank and ₱120,000 from a foreign bank (Japan). (a) Identify which portions of these receipts constitute Philippine-sourced income under the sources doctrine.