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Alex Ramos, a resident Filipino individual, derives 160,000 in foreign-sourced interest from a bank in Country Z. Country Z withholds 26,000 as foreign tax on that interest. The Philippine income tax on the foreign-sourced interest would be 40,000.   (a)State the doctrine governing double taxation and the relief mechanism available in the Philippines. (b)State the governing rule for foreign tax credit and its key limitation. (c)Compute the foreign tax credit Alex may claim and his net Philippine tax on that income after applying the credit, assuming no double taxation relief under a treaty with Country Z.