1. Which of the following statements is not correct?

a. Taxes maybe imposed to raise revenue or to provide disincentives to certain activities

within the State.
b. The State can have the power of taxation even if the Constitution does not expressly give
it the power to tax.
c. In the exercise of the power of taxation, the State can tax anything at any time.
d. The power of taxation in the Philippine Constitution are grants of power and not limitations
on taxing power.

2. Bank A deposited money with Bank B which earns interest that was subjected to the 20% final
withholding tax. At the same time, Bank A is subject to the 5% gross receipts tax on its interest
income on loan transactions to customers. Which statement below INCORRECTLY
describes the transaction?
a. There is double taxation because two taxes – income tax and gross receipts tax are
imposed on the interest income described above, and double taxation is prohibited
under the 1987 Constitution.
b. There is no double taxation because the first tax is income tax, while the second is a
business tax.
c. There is no double taxation because the income tax is on the interest income of Bank
A on its deposits with Bank B (passive income), while the gross receipts tax is on the
interest income received by Bank A from loans to its debtor-customers (active
income).
d. Income tax on interest income of deposits of Bank A is a direct tax, while GRT on
interest income on loan transaction is an indirect tax.

3. It literally means “place of taxation” the country that has the power and jurisdiction to levy
and collect the tax
a. Basis of taxation c. Scope of taxation
b. Situs of taxation d. Theory of taxation

4. These are part and parcel of the power of taxation and originate from the very nature of
taxation.
a. Inherent limitations
b. Constitutional limitations
c. Canons of taxation
d. None of the choices

5. Where does the taxing power of the provinces, municipalities and cities precede from?
a. Constitutional grant
b. Legislative enactment
c. Presidential decree or Executive act
d. Local legislation

6. In 2024, Jaime, a non-resident alien not engaged in trade or business, is employed by an

offshore banking unit holding managerial position. His compensation income is subject to
final tax rate of 25%. Assume that Jaime likewise earned interest income from a depository
bank under the Expanded Foreign Currency Deposit System in the Philippines, the applicable
tax on such income shall be:
a. 10% FWT c. 20% FWT
b. 15% FWT d. Exempt
7. Mr. Beau Oang, French national, arrived in the Philippines on January 1, 2024 as a researcher.
He planned to stay in the country until December 31, 2026, by which time he would go back
to his family in China. Mr. Bu Ang derived income during his stay here in the Philippines.
For the taxable year 2024, he shall be classified as a:
a. Resident alien
b. Non-resident alien engaged in trade or business in the Philippines
c. Non-resident alien not engaged in trade or business in the Philippines
d. Special alien employee

8. The following individual taxpayers are subject to the graduated income tax rates, except:
a. Filipino citizens
b. Resident aliens
c. Non-resident alien engaged in trade or business in the Philippines
d. Non-resident alien not engaged in trade or business in the Philippines

9. The payor of passive income subject to final tax is required to withhold the tax from the
payment due the recipient. The withholding of the tax has the effect of
a. A final settlement of the tax liability on the income.
b. A credit from the recipient's income tax liability.
c. Consummating the transaction resulting in an income.
d. A deduction in the recipient's income tax return.

10. Petr, a resident citizen, owns a ten-door apartment with a monthly rental of not more than
P15,000 per unit/door. He sold the property to Jan in 2024. The sale shall be subject to:
a. Capital gains tax of 65 of the higher between selling price or fair market value
b. Other percentage tax of 5%
c. Added to his taxable income and subject to graduated income tax of 0% to 35%
d. All of the above

11. Monteras Marquez Mangobang and Co., CPAs (MMM & Co.), are partners of an accounting
firm. The 2023 financial records of the firm disclosed the following:
Service Revenue P4,490,000
Cost of Services 1,612,000
Operating expenses 800,000
Interest income from bank deposit 200,000
Interest income from from FCDS 280,000
deposit
Rental income 500,000

Monteras is also engaged in business with the following data for the year:
Sales P2,500,000
Cost of Sales 1,250,000
Operating expenses 550,000

How much is the taxable income of Monteras in 2023?

a. P1,375,733 c. P1,692,000
b. P1,294,000 d. P1,375,783
12. Lively Inc., a Philippine corporation, sold through the local stock exchange 10,000 PLDT
shares that it bought 2 years ago, for P2 million and realized a net gain of P200,000. How shall
it pay tax on the transaction?
a. It shall declare a P2 million gross income in its income tax return, deducting its cost of
acquisition as an expense.
b. It shall report the P200,000 in its corporate income tax return adjusted by the holding
period.
c. It shall pay a tax of ½ of 1% of the P2 million gross sales.
d. It shall pay a tax of 6/10 of 1% of the P2 million gross sales.

13. Which of the following income will be taxed in the same manner regardless of the classification
of the taxpayer?
a. Capital gain on sale of land and/or building
b. Capital gain on sale of shares of stock of a domestic corporation
c. Ordinary gain on sale of land and/or building
d. Ordinary gain on sale of shares of stock of a domestic corporation

14. Matet Tano has been employed by MajaTeo Toy Company. She was informed that the
company has been losing heavily and a formal notice that she will be retrenched is
forthcoming. Upon being informed of this sad news she went to her Sales Manager to be
consoled. The latter could not offer any consolation but this advise, “ You should file your
resignation letter to avoid an appearance of incompetence on your part. This way, your
prospective employers would see that you resigned and was not involuntarily separated.
“ She heeded this advise and received her separation pay of Php100,000. The proper tax
treatment shall be:
a. Entire amount shall be added to her taxable gross compensation income
b. Entire amount shall be excluded from her gross income for being exempt.
c. First Php60,000 is exempt while the amount exceeding Php60,000 is subject to final
tax.
d. The amount received shall be exempt from income tax as it amounts to donation
15. First Statement- Pension contributions are entirely deductible on the year the contributions
were made.
Second Statement - The straight line method of depreciation is an allowed mode of
depreciation under the tax code.
a. True, True
b. True, False
c. False, False
d. False, True

16. The tax arbitrage rate for interest expense in the year 2024 for domestic corporations
qualified to the RCIT of 20% is 0%.
Taxpayers may opt to credit from the Philippine income tax or deduct from the gross income
the foreign income taxes that he, she or it has paid.
a. True, True
b. True, False
c. False, False
d. False, True

17. Representation expenses are allowed as a deduction not exceeding 1% of the taxpayer’s net
sale, if the taxpayer’s business is sale of goods.
Representation expenses are allowed as a deduction not exceeding 1/2/ of 1% of the taxpayer’s
net receipts if the taxpayer’s business is sale of services.
 a. True, True
b. True, False
c. False, False
d. False, True

18. All income taxes are not allowed as a deduction from Gross income.
Interest expense may be treated as a revenue or capital expenditure, at the option of the
taxpayer.
a. True, True
b. True, False
c. False, False
d. False, True

19. I. Non-profit hospital are exempt from income tax.

II. Proprietary educational institutions whose revenue from tuition fee is Php5 million and
revenue from rental of space to a local fastfood chain is PHp5 million is subject to the 1%
income tax on taxable income in the year 2022.
a. I and II are both true
b. I and II are both incorrect
c. Only I is correct
d. Only II is correct

20 and 21 are based on the following:

Scuderia Ferrari Inc, (SFI) has been in business for the past 10 years. For the year 2024, it decided
to establish a pension fund for its employees. The pertinent data of the fund are us follow:
Past Service Cost (lump sum payment) P1,000,000
Current Service Cost 100,000
20. The deductible pension cost contribution for the year 2024:
a. P1,000,000
b. P200,000
c. P1,100,000
d. P100,000

21. Continuing the set of facts in number 20. The allowable deduction of SFI for pension in the
year 2035 is:
a. P1,000,000
b. P200,000
c. P1,100,000
d. P100,000
22. In 2022 Coy Incorporated, a domestic corporation, declared dividend to its stockholders.
Which if the following statements is false:
a) Non-resident citizen stockholder shall be subjected to 10% final tax on the dividend
income.
b) Non-resident alien engaged in trade or business stockholder shall be subjected to 20%
final tax.
c) Non-resident foreign corporation stockholder shall be subjected to 15% final tax.
d) Non-resident alien not engaged in trade or business stockholder shall be subjected to
25% final tax.
23. Dividend from a domestic corporation or share in the distributable income after tax of a
taxable partnership received by a citizen shall be subjected to the final tax rate of:
a) 10%
b) 15%
c) 20%
d) 25%

24. Salipapaw Airlines, a resident international carrier, shall have its tax base as…
a) Gross Philippine billings
b) Gross Philippine billings less expenses which are directly related to flights originating
from the Philippines.
c) Gross income derived from sources within the Philippines.
d) Taxable income arising from sources within the Philippines.

25. Mac & Me Inc. was issued its certificate of incorporation on December 28, 2020. Noting that
on the same day, the said corporation has been registered with the Bureau of Internal
Revenue and issued its Tax Identification Number (TIN). On January 5, 2021, it had its first
ever commercial transaction. Considering the foregoing, it shall be required to compute and
pay Minimum Corporate Income Tax (MCIT), if higher than normal tax, beginning the
taxable year:
a) 2020
b) 2021
c) 2022
d) 2023
e) 2024

26. Sebastian, Inc. had the following items of income and expenses:
Sales P500,000
Cost of services, salary of personnel directly engaged in business
250,000
Dividends received 25,000
The dividends were received from a domestic corporation. What amount should be reported
as gross income for minimum corporate income tax purpose?
a. P210,000
b. P235,000
c. P250,000
d. P275,000

27. Mr. Bruno Mars, an American residing in Hongkong came to the Philippines to sing the
American national anthem on a professional boxing championship match held in the Araneta
Coliseum. He was paid P1,000,000 as talent fee. His Philippine income tax would be: _
a. Php320,000
b. Php285,000
c.Php250,000
d. Php150,000

28. Mr. Magsanoc, Vice-President for building maintenance of the Makiling Company was given
a car by his employer, Mr. Paras. The cost of the car given to Mr. Magsanoc was P900,000.
The Fringe benefits tax that Mr. Magsanoc would personally pay is:
a. P:423,529
b. P288,000
c.P900,000
d. P0
29. The following are taxable with income derived from sources within the Philippines only,
except:
a) Micro Corporation USA, a corporation created under the laws of the United States of
America.
b) Philippine Bearing Inc, a corporation created under the laws of the Philippines. 99% owned
by Bearing USA, Inc, a corporation created under the laws of the USA.
c) Micro Corporation Philippine Branch. Registered branch of Micro Corporation USA.
d) Continental Air MicroAsia, a corporation created under the laws of Malaysia who has
landing rights in the Philippines.

30. Joness and Senjo bought fifteen parcels of land from Al on February 14, 2017. On July 17,
2017, they bought twelve parcels of land from Roma. It should be noted that in December of
2017, Joness and Senjo were able to sell the fifteen parcels of land. While in October 2018,
they were able to sell the latter twelve parcels of land. They have realized a net profit of
Php7,500,000 and Php9,000,000 for 2017 and 2018 respectively.
A) In 2017 and 2018, Joness and Senjo have formed an unregistered partnership and would be
subject to corporate income taxation accordingly.
b) Joness and Senjo shall be subjected to the final tax on capital gains on the sale of the real
property, on a per transaction basis.
c)Joness and Senjo, as co-owners, shall be liable shall include, as their gross income, their
respective share in the gain on sale of the real property.
d)Joness and Senjo have formed a joint venture which is exempt from income taxation.

31. Lopez, Landicho and Florido are classmates from law school. After 10 years from their
admission to the Bar, they have decided to form a partnership whose sole purpose is the joint
exercise of their common profession. 5 years into the partnership, they have decided to offer
MCLE classes to fellow Lawyers and they did so via Las Leyes Felicidad Inc (LLF). A
corporation whose shares are owned by them divided equally. The corporation did not bother
to be registered with CHED nor with TESDA. One of the following conclusions is correct:
a) The professional fees earned by the firm shall be exempt from income tax to the
partnership. However, the respective share of the each partner in the net distributable
income shall be subjected to the 10% final tax.
b) Las Leyes Felicidad Inc, will be subjected to income tax on its taxable income whereby
the applicable income tax rate shall be 10%
c) The Firm and the individual partners shall be exempt from income tax.
d) Assuming LLF is in its fifth year of operation, it may be subjected to the Minimum
Corporate Income Tax.

32. Refund of the following taxes are included in the gross income, except:
a) 6% capital gains tax on sale of real property.
b) Tax erroneously paid on inter vivos donations to the Government.
c) Special assessment on property specially benefitted by infrastructure project of the
Government.
d) Fringe benefits tax paid by the employer.
33. If a debtor renders service to the creditor, and in consideration thereof the latter condoned the
debt of the former. Such condonation shall be treated as:
a) Gift
b) Capital contribution
c) Donation inter vivos
d) Payment of income
34. The following fringe benefits are subject to the fringe benefits tax, except:
a) Benefits received by a managerial employee;
b) Benefits received by a rank-and-file employee;
c) Educational assistance given to the Company’s Finance Manager;
d) Membership dues for golf club membership for the Company’s Vice Presidents.

35. Which of the following is not subject to income tax:

a) Moral damages awarded to litigant for mental anguish on account of libelous articles
written about him.
b) Php5,000 received by a person from a raffle.
c) Excess remittance of dollar from a sister in the United States due to bank’s error
whereby the originally intended remittance was USD1,000 instead of the remitted
USD1,000,0000.
d) Interest income on Php360,000 PCSO lotto winning.

36. The following may claim optional standard deductions, except:

a) General professional Partnership of Philippine lawyers;
b) Joint venture in the Philippines
c) Resident citizen individual
d) Non-resident alien individual

37. The following are allowed to claim optional standard deductions, except:
a) Non-resident alien engaged in trade or business
b) Resident citizen
c) Domestic corporation
d) Resident foreign corporation

38. If the gross income from unrelated activity exceeds 50% of the total gross income of a
proprietary educational institution, the tax rate on taxable income shall be 25% or 20%. This
principle is known as:
a) Constructive receipt
b) Tax benefit
c) Predominance test
d) tax sparing

39. In 2023, Far Eastern University of the East(FEUE), a proprietary educational institution,
registered with the Commission on Higher Education (CHED), spent Php25,000,000 on a
gymnasium which it expects to use for 25 years. For income tax purposes, this amount
maybe:
a) Claimed entirely as deduction from its 2022 gross income.
b) Classified as an asset or expensed outright at the discretion of the CHED.
c) Classified as an asset or expensed outright at the discretion of FEUE.
d) Classified as an asset be allowed deduction as depreciation expense over the span of
25 years.

40. The following are the requisites in order that the donation of an immovable may be valid,
except:
a. The deed of donation must be in writing and must be in a public instrument, i.e.,
notarized
b. The deed of acceptance must be in a separate document.
c. The donor shall be notified, in an authentic form, of the acceptance by the donee and
this step shall be noted in both instruments
d. The donation and acceptance must be take place during the lifetime of the donor
41. The following are the requisites of a validly imposed tax, except:
a.That the subject matter thereof be within the jurisdiction of the state;
b. That the assessment and collection thereof be subject to the due process guarantee of the
constitution:
c. That the tax must not impinge on the inherent and constitutional limitations on the exercise
of taxation power;
d. it should be generally payable in money.

42. A taxpayer gives the following reasons for refusing to pay a tax. Which of his reasons is not
acceptable for legally refusing to pay the tax?
a. That he has been deprived of due process of law.
b. That there is lack of territorial jurisdiction.
c. That the prescriptive period for the tax has lapsed.
d. That he will derive no benefit from the tax.

43. Fernando , a Filipino resident of China, died on October 10, 2023. His estate suffered the
following losses after his death:
Car in Manila- from fire due to Arson and compensated by insurance;
Jewelry- from robbery which occurred on November 1, 2011.
a. Loss of the car is not deductible while the loss of the jewelry is deductible.
b. Both losses are not deductible.
c. Both losses are deductible from the gross estate.
d. Loss of the car is deductible and the loss of the jewelry is not deductible.

44. On April 17, 2023, Megaprime Realty Inc, a condominium developer and seller sold one of
its condominium unit for Php3,000,000. The terms of payment are as follows:
April 17, 2023 Downpayment Php750,000
April 17, 2024 2ND Installment Php750,000
April 17,2025 3rd Installment Php750,000
April 17, 2026 Final installment Php750,000

The Output VAT to be reported on the second quarter of 2021 is:

a. Php360,000
b. Php 0
c. Php90,000
d. Php321,428

45. Aileen, a VAT registered person, bought garments from CUA Corp., likewise a VAT
registered person. She bought the goods from CUA Corp at Php90,000 and she was able
to export the said goods at a sale price of Php100,000. Both amounts given are exclusive
of the VAT. The output VAT on Aileen’s export sale is:
a. Php1,200
b. Php12,000
c. Php0, because subject to 0% VAT
d. Php0, because exempt.
46. The Madness incorporated reported the following for the 3rd quarter of the taxable year
(Reported figures are exclusive of the VAT):
Domestic Sale of Furniture Php7,000,000
Export Sale of Furniture Php3,000,000
Purchased relating to domestic sale Php3,000,000
Purchases related to export sale Php2,000,000
Purchases for both domestic and export sale Php2,000,000
 The amount of input vat that could be converted into Tax Credit Certificate or refunded amounts
to:
a. Php0
b. Php840,000
c. Php528,000
d. Php312,000

47. The Madness incorporated reported the following for the 3rd quarter of the taxable year
(Reported figures are exclusive of the VAT):
Domestic Sale of Furniture Php7,000,000
Export Sale of Furniture Php3,000,000
Purchased relating to domestic sale Php3,000,000
Purchases related to export sale Php2,000,000
Purchases for both domestic and export sale Php2,000,000

The VAT payable for the quarter, if Madness Inc. decides to claim as credit against output
all available input VAT.
a. Php0
b. Php840,000
c. Php528,000
d. Php312,000

48. Salipawpaw Airlines , a domestic corporation plying domestic and international routes,
had the following gross receipts for the month ended April 2023: domestic Carriage of
Passenger P4,500,000; and domestic Carriage of CargoP7,000,000. Total business tax
arising from gross receipts for the month ended April 2023 is:
a. P1,380,000
b. P345,000
c. P0
d. P135,000

49. Salipawpaw Airlines , a domestic corporation plying domestic routes, had the following
gross receipts for the month ended April 2023: Carriage of Passenger P4,500,000;
Carriage of CargoP7,000,000. Assuming Salipawpaw’s gross receipts came from
international flight originating from the Philippines. The business tax for the month of
April 2023 is:
a. P1,380,000
b. P345,000
c. P0
d. P135,000

50. The following are subject to the VAT, except:

a. Sale of electricity
b. Sale of Petroleum products
c. Sale of rice
d. Sale of dog food
51. The following transactions are subject to the Value-added tax, except:
a. Domestic carrier by land with respect to their gross receipts from the transport of
passengers.
b. Domestic carrier by air and sea on their gross receipt from their transport of passengers
from one place in the Philippines to another place in the Philippines.
c. Domestic carrier by air and sea on their gross receipt from their transport of passengers
from one place in the Philippines to another place outside of the Philippines.
d. Domestic carrier by land with respect to their gross receipts from the transport of
cargoes and goods.
 53. Ka Pedring Matibag, a sole proprietor, buys and sells “kumot at kulambo” both of which
are subject to value-added tax. Since he is using the calendar year as his taxable year, his
taxable quarters end on the last day of March, June, September, and December. When
should Ka Pedring file the VAT return for his gross sales for the period ending September
30?
a. Within 25 days from September 30
b. Within 20 days from September 30
c. Within 15 days from September 30
d. . Within 30 days from September 30

54. Manny Pacquiao earned USD12,000,000, when the forex rate is was P50:$1,from his boxing
Match with Mayleather at Las Vegas, Nevada, USA. The amusement tax which MP
Promotions should pay is:
a. P57,600,000
b. P0
c. P86,400,000
d. P69,120,000

55. The following are exempt from the Overseas communications tax, except:
a. Diplomatic community
b. b. News Organization
c. Government owned corporation
d. International Community

56. Viva Night Club and Videoke operates daily, from dusk till dawn. It had the following gross
receipts for the 1st quarter of 2021: Cover Charge P100,000; Food and drinks P750,000; Bar
Fines P800,000. The business tax payable is:
a. P49,500
b. P297,000
c. P198,000
d. P495,000

57. Viva Night Club and Videoke operates daily, from dusk till dawn. It had the following
gross receipts for the 1st quarter of 2021: Cover Charge P100,000; Food and drinks
P750,000; Bar Fines P800,000. Viva Nightclub opted to register under the VAT system.
The business tax payable is:
a. P49,500
b. P297,000
c. P198,000
d. P495,000

58. Sebastian Vettel, a professional race car driver, sold 1,000 shares of stocks of ABA Rice
Mill Inc., a domestic corporation, to his teammate Lance for P85,000. The stocks had a
cost to him of P100,000. The tax on this transaction shall be.
a. P0
b. P600
c. P425
d. P10,200
 59. Sebastian Vettel, a professional race car driver, sold 1,000 shares of stocks of ABA Rice
Mill Inc., a domestic corporation, to his teammate Lance for P85,000. The stocks had a
cost to him of P100,000, assuming Sebastian Vettel sold the shares of stocks through the
Philippine Stock Exchange. The tax on the transaction is:
a. P0
b. P600
c. P510
d. P10,200

60. Amounts received for overseas dispatch, message, or conversation originating from the
Philippines are subject to:
a. 3% franchise tax.
b. 10% overseas communication tax.
c. 2% franchise tax.
d. 12% value-added tax.

61. 1st Statement –Ordinarily, Internal revenue taxes shall be assessed within three (3) years
after the last day of filing as prescribed by law or when the return is filed which ever is
later.
2nd Statement – Internal revenue taxes shall be administratively collected within five (5)
years following the valid assessment of the tax.
a. True; False c. False; True
b. True; True d. False; False

62. The following sale of services are not exempt from the VAT, except:
a. Services of banks, non-bank financial intermediaries performing quasi-banking functions,
and other non-bank financial intermediaries.
b. Services rendered by doctors of medicine duly registered with the professional
Regulatory Commission.
c. Services rendered by lawyers duly registered with the Integrated Bar of the Philippines.
d. Foreign artist performing in a one night concert in the Philippines.

63. For purposes of filing estate tax return, the deadline for filing from the death of decedent is:
a. 30 days
b. 1 year
c. 60 days
d. 6 months

64. Momo is engaged in buying and selling of fresh fruits at the Blumentritt and Divisoria
Markets. He is also exporting fruit jams to Japan. In 2021, he made a gross sales of
P3,500,000. The following conclusions are incorrect, except :

a. He shall be required to register under the VAT system and shall be subjected to the VAT
from the point of his registration. As such, he may claim input VAT on his purchases from
VAT suppliers.
b. He may register under the VAT system and be allowed to claim input VAT on his
purchases from VAT suppliers.
c. He shall not be required to register under the VAT system and be allowed to claim input
VAT on his purchases from VAT suppliers.
d. He may register under the VAT system and will not be allowed to claim input VAT on his
purchases from VAT suppliers.
65. Three of the following are exempt or excluded from the donor’s tax. Which is the exception?
a. P 200,000 cash given by a nonresident alien donor to his legitimate son who is getting
married in the Philippines to a Filipina.
b. Shares of stocks of Microsoft Corp (USA), a foreign corporation, given by a resident
alien donor to his legitimate son who is getting married in the Phils.
c. Donation of a condominium in Hongkong to a Filipina by a British national not residing
in the Phils.
d. P 150,000 donation to the Integrated Bar of the Philippines (IBP).

66. In January 2021, James received a piece of land with fair market value at P1,000,000 from
his wealthy best friend as a birthday gift. Since James had no use of the said donated land he
immediately sold it to Jake for only P500,000. What is the total tax liability of James?
a. P 150,000
b. P210,000
c. P 60,000
d. P360,000

67. In January 2021, James purchased a piece of land with fair market value at P1,000,000
from his wealthy best friend for only P10,000,as a birthday gift. Assuming the wealthy
bestfriend is a Lawyer, how much is the gross gift that the wealthy best friend had to
report in his donor’s tax return;
a. P490,000
b. P990,000
c. P0
d. P1,000,000

68. First statement – The BIR Commissioner upon the recommendation of the Secretary of
Finance, shall promulgate all needful rules and regulations for the effective enforcement of the
provisions of NIRC.
Second statement – The rules and regulations of the BIR shall contain the conditions to be
observed by revenue officer respecting the institution and conduct of legal actions and
proceedings.
a. True; False c. False; True
b. True; True d. False; False

69. 1st Statement – Criminal violation of NIRC may be compromised even those already filed in
court.
2nd Statement – Criminal violation of NIRC may be compromised except those involving fraud.
a. True; False c. False; True
b. True; True d. False; False

70. Remedies of the government for the collection of delinquent taxes shall be by:
a. Levy or/and distraint
b. Civil or criminal action
c. Either of these remedies or both simultaneously.
d. None of the above

That in all things, God will be glorified.