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City of Veridiana enacts the 'Women-Owned Tech Startups Incentive Ordinance' providing a 15% local business tax credit to tech startups that are at least 60% owned by women, have a female CEO, have been registered in the city for at least two years, and employ at least 30% women in their workforce. The city justifies the measure as promoting gender parity in local tech entrepreneurship and addressing underrepresentation of women in STEM startups. (a) Identify the controlling doctrine and standard applicable to gender-based classifications under the Philippine Constitution. (b) Distinguish this standard from rational basis review and strict scrutiny, and explain what is required to satisfy intermediate scrutiny. (c) Apply the standard to the facts: does the ordinance satisfy intermediate scrutiny? Discuss the objective, the substantial relation to that objective, and tailoring; assess whether less restrictive means exist to achieve the same objective.