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Zeta Plastics, a VAT-registered corporation, receives a Final Decision on Assessment (FDA) dated February 12, 2025, for deficiency VAT for the year 2023 in the amount of PHP 6,400,000. The FDA states a payment due date of March 10, 2025. Zeta Plastics pays PHP 3,000,000 on March 20, 2025 and PHP 3,400,000 on April 15, 2025. (a) Identify which interest—deficiency interest, delinquency interest, or both—would attach to Zeta Plastics’ liability and explain the basis for each. (b) Describe how the two interests are computed and their periods of accrual, referencing the controlling rule. (c) If Zeta Plastics had paid the full deficiency on the due date (March 10, 2025), would either interest accrue? Why or why not?