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Define felony under the Revised Penal Code and state its essential elements. Apply that definition to the following facts: Mateo, a private citizen, approaches his cousin and offers to help him burglarize the neighbor's store. He tells the cousin, 'If you assist me in getting into the store, I will share the loot with you; here's ₱5,000 upfront.' The cousin has not agreed and no burglary occurs. Is Mateo's act a felony? If yes, name the offense and justify; if not, explain why not.