BLACK PEPPER PRODUCTION GUIDE

CULTURE AND MANAGEMENT Land Preparation For backyard planting, select a well-drained area and divide into equal areas of 2 x 2 square meter lots. At each corner of each lot, dig holes 60 cm sq about 40 cm deep. Put kawayan post measuring 4 cm in diameter and 2 meters long at the center of the hole. Mix 1 part of Organic Fertilizer with 1 part of top soil. Planting Carefully remove the plant from its container and set it in the hole. Fill the extra spaces with the Pure Organic Fertilizer and top soil mixture. Transplant black pepper seedlings at the start of the rainy season. Intercropping Short-lived cash crops can be used as intercrop to control weed, improve soil fertility levels, and add to profit. Plant snapbeans, ginger, and hot and sweet pepper approximately 1 meter away from the black pepper rows. Weed Control Hand pull the weeds especially when the plant is still small and the weeds are too close to the plant. Irrigation Water the seedlings frequently especially during the first two dry seasons to help develop the root system. For mature seedlings, water frequently

especially when flowering or fruiting. Irrigation can be complemented with mulching, good vegetation, or by shallow cultivation. Mulching Place 4 to 6 inch mulching using rice hull or dried grass at a distance of 6 inches from the trunk spreading towards the edge of the crown. This will help in restricting weed growth, maintaining relatively low temperature, and in keeping the soil moist even during the dry season. Fertilization Fertilization can be done at any time regardless of the season. We recommend re-fertilization every 2 to 3 months using LAS-1 Activated Pure Organic Fertilizer. Make sure that the fertilizer is well distributed on the black pepper hill. Pruning Pruning is done when the seedling reaches 2 to 3 feet high. This is done to induce more branching, remove unwanted branches, and to remove crowded laterals. HARVESTING AND HANDLING Black pepper seedlings when properly maintained can bear fruit as early as 5 to 6 months. The whole spike is ready for picking when the pepper-corn in a spike turns cherry-red, when pepper-corn changes in color from dark green to yellowish-green, and the cotyledon exhibit a brownish color when pinched. Harvesting is done during the sunny season. An open basket or sack is tied to the waist of the harvester and is used as the container. One hand twists the spike while the other hand holds the peduncle. DRYING Black peppercorn. Black pepper is dried under the sun. Peppercorn is placed on mat and spike is removed. Peppercorn is then winnowed, cleaned and stored in sacks. White peppercorn. Ripe berries are removed from spikes, placed in bags and soaked in running water 1 to 2 weeks in order to soften skin. Skin is removed manually or by treading on berries with the feet. Wash and dry immediately

GINGER Ginger (Zingiber Officinale) is an herbaceous perennial, the rhizome of which is used as spice. At present ginger is cultivated in these Islands in 390 ha. of area with a total production of 1224.60 MT. Ginger has a distinct flavour and pungency. The productivity of ginger can be increased in the coming years which can in turn add in the economy of the farmers, if they practice their cultivation scientifically.

CLIMATE AND SOIL Ginger grows well in warm and humid climate. Moderate rainfall at sowing time, till the rhizomes sprout, fairly heavy and well distributed showers during the growing period and dry weather about one month before harvesting are optimum requirements for its successful cultivation. Early planting helps in better growth and development of rhizomes and higher yields. A rich soil with good drainage and aeration is ideal for its cultivation. It grows well in sandy loam or clay loam soils. Drainage is absolutely necessary for the prevention of disease incidence. Ginger should not be grown in the same site year after year.

PROPAGATION Ginger is always propagated by portions of rhizomes known as seed rhizomes. Seed rhizomes are cut into small pieces of 2.5 5 cm length weighing 20-25 gm each having one or two good buds. The seed rate varies from 1500-1800 kg per ha. The seed Rhizomes are treated with Dithane M-45 (3 gm per lit of water) for 30 minutes, shade dried for 3-4 hours and planted to control fungal diseases. The seed rhizome bits are placed in shallow pits prepared with a hand hoe and covered with well rotten farm yard manure and a thin layer soil and leveled.

PLANTING The land should be ploughed 4-5 times to bring the soil into fine tilth. Beds of 1 m width, 15 cm height and 3 m length or of any convenient length are prepared at 40 cm spacing. About 2000 beds of 3 m x 1 m size are prepared in 1 ha. land. Being irrigated crop ridges are formed 40 cm apart. The optimum spacing is 30 cm x 30 cm under bed system of planting. A bed of 3 m x 1 m can accommodate 40 plants.

MANURING AND FERTILIZATION A basal dose of 25-30 tonnes of FYM alongwith inorganic fertiliser in the ratio75:50:50 kg/ha. i.e. 160 kg urea, 270 kg rock phosphate and, 80 kg murate of potash is recommended for a hectare of land. Whole of rock phosphate and half of murate of potash may be applied at the time of planting. Half of the urea is applied 40 days after planting and the remaining urea and Murate of potash a month after that. Application of neem cake (2 tonnes/ha.) as basal dressing helps in reducing the incidence of soft rot of ginger and increases the yield.

WEEDING AND MULCHING

Mulching enhances germination, increases organic matter, conserves soil moisture and prevents washing of soil due to heavy rains. Two weedings are generally given to the crop. The first weeding is done just before the second mulching and repeated after 15 days depending on the intensity of weed growth. The first mulching is done at the time of planting with 12.5 tonnes of green leaves per ha. and second after 40 days with 5 tonnes of green leaves per ha.

ROTATION & INTERCROPPING The crops most commonly rotated with ginger are tapioca, chilli, groundnut and maize. Ginger is also grown with maize as a mixed crop and as an inter crop in coconut and arecanut gardens.

HARVESTING & POST HARVEST MANAGEMENT It is ready for harvesting in about 8 months, when the leaves turn yellow and start drying. The average yield is 15-30 tonnes/ha.If the crop is for vegetable ginger, it is harvested from sixth month. Rhizomes are washed thoroughly in water 2 or 3 times to remove the soil and dirt and sun dried for a day.For dry ginger, the produce is harvested after eight month and soaked in water for 6-7 hours. The rhizomes are then rubbed well to clean the extraneous matter. After cleaning, the rhizomes are removed from water and the outer skin is removed with bamboo splinter having pointed ends. Only the outer skin is to be peeled as the essential oil of ginger remains near the skin, and dried in the sun for a week. The yield of dry ginger is 19-25% of the green ginger.

PEST & DISEASE MANAGEMENT Burrowing nematode can be controlled by applying FYM or compost (25 tonnes/ha) or neem cake (2 tonnes/ha) at planting.Shoot borer can be controlled by spraying with the solution of malathion 50 EC (2 ml/lit.

of water) during July-Oct at 2 days intervals (4-5 sprays).For control of rhizome scale insect soak the seed rhizome in solution of quinalphos 25 EC (4 ml/lit of water) prior to storage and sowing.For control of rhizome rot treat the seed with aqueous suspension of Dithane M-45 75 WP (3 gm/lit of water) for 30 minutes and air dry before planting. Applying neem cake @ 2 tonnes/ha is also effective.For control of bacterial wilt provide good drainage. After removing infected clumps drench with copper oxychloride 50 WP (4 gm/lit of water) around the affected clump. For control of leaf spot spraying with Dithane M-45 75 WP @ 3 gm/per lit. of water is advisable.

Garlic Production
Garlic is a crop that is well suited to a small acreage or as part of a larger direct marketing operation looking to diversify its mix of crops. It is well adapted for production in all parts of the United States. Yield and quality will vary with climate, region, altitude, soil and pH, cultural practices, and the variety of garlic.

Growing Garlic

The term "biological elasticity" describes garlic's ability to acclimate to these factors over time. No one practice is best suited for every situation. You will want to talk

with local growers who have experience growing garlic and experiment with different cultural practices and varieties to discover the best combination for your operation. Garlic (Allium sativum) is a member of the lily family. Garlic has been cultivated for thousands of years and is widely used for both its culinary and medicinal attributes. Although it is not certain when garlic was first discovered, it was probably dispersed by nomadic humans several thousand years ago. As early as the 8th century B.C. garlic was growing in Babylon and Chinese scholars mentioned garlic as early as 3000 B.C. Garlic consumption has quadrupled in the United States since 1980 and now stands at about 2 pounds per capita. Around 32,000-35,000 acres of garlic are planted annually in the United States with total production exceeding 500 million pounds. U.S. production is concentrated in California, with smaller acreages in Oregon, Nevada, Washington, and New York. Only about one-quarter of U.S. garlic production is sold in the fresh market; most is dehydrated. The average price of garlic has been around $25-$30 per cwt., but wholesale fresh-market prices have been consistently 3-4 times higher. The United States also imports considerable quantities of garlic, primarily from China, Mexico, Argentina, and Spain.

Marketing
Garlic can be sold by the pound, by the braid or rope, and at farmers markets by the individual bulb or by a bundle of freshly dug bulbs. Retail garlic prices vary considerably. Supermarkets generally sell garlic at around $2.00 per pound, while some organic grocers sell garlic for as high as $4-$5 per pound. Direct market prices can go as high as $1.00 or more per bulb for specialty varieties. At the wholesale level, garlic is normally traded as 5-, 22-, and 30-pound boxes; 3-pound ropes and braids; and cases of 48 2-bulb boxes. When entering into commercial production it is very important to know the preferences of your customers. Garlic flavors range from very mild (elephant garlic) to very strong (Romanian Red). Find out what your customers prefer before selecting varieties. Local retailers are another possible market, but you must take the time to contact produce managers and provide good-quality garlic when stores require it. Sale of your garlic through a roadside stand (either your own or another

grower's) can provide opportunities to receive higher prices, but this will require some additional expenses for advertising, building and maintaining a facility, and providing service to your customers. For more information on marketing, consult Agricultural Alternatives: Fruit and Vegetable Marketing for Small-Scale and Part-Time Growers.

Types of Garlic
Garlic may generally be divided into two subspecies: ophioscorodon (hardneck or topset garlic) and sativum (softneck or artichoke garlic). Hardneck garlic produces elongated flower stalks (technically called scapes) and bulbils at the top of the stalk. Softneck garlic does not produce bulbils, except in times of stress. Hardneck garlic may be purple, purple striped, or white and is represented by varieties such as Roja, German Red, Valencia, Continental, and Creole. Creole garlic, a late variety covered with a deep purple skin, is the type grown in Mexico, South America, and the Imperial Valley of California. With some hardneck varieties, seedstalks may often be topped with a cluster of small capsules called bulbels (also referred to as bulbils, topsets or, erroneously, bulblets). Although bulbels are sometimes used to produce small garlic bulbs, the seedstalks should be removed to maximize bulb size. The term bulblet is more correctly applied to the small round bulbs embedded in the scales of, or attached to the large main bulb of certain cultivars and types. Softneck garlic is also referred to as Silverskin, artichoke, or Italian garlic. Softneck types are best represented by the varieties California Early and California Late. Silverskin garlic may also be differentiated into many-cloved or few-cloved varieties, and may also be tan, all white, or purple tinged. Numerous strains exist, having been selected over the years by the various companies that produce them for dehydration or growers producing them for fresh market. Silverskin garlic rarely, if ever, produces seedstalks. Elephant garlic ( Allium ampeloprasum ) is not true garlic but a type of leek that produces very large cloves (often only 3 or 4 per bulb). Several small bulblets may also develop. Its flavor is milder than garlic and can be slightly bitter. It also produces a large seed stalk that may be cut and sold to florists. The tender, fleshy

lower portion of the seed stalk is also prized for stir-fried Oriental dishes. Elephant garlic is sold mainly through farmers' markets, specialty produce stores, or specialty produce sections of supermarkets. More recently, sales to specialty processors for medicinal or health food use have increased.

Site Selection
Garlic can be grown successfully in any well-drained soil. Fusarium bulb rot and other bulb diseases are a major problem for garlic grown on poorly drained soils. Soils that are rich in organic matter with a pH of 6.0-6.5 are best. Heavy clay or stony soils are difficult to work in and may cause misshapen bulbs. Your local climate and soil conditions must be taken into consideration when selecting garlic cultivars. You must practice good crop rotations and plant garlic following a heavy cover crop such as buckwheat or rye. Cover crops discourage pests, reduce disease inoculum, build soil organic matter, and limit weed pressure.

Planting
Garlic is planted in the fall and should be grown on raised beds covered with black, green IRT (infrared transmitting), or blue plastic mulch with drip irrigation. On smaller operations garlic is often "set" or planted by placing each clove by hand into raised beds with rows 6-12 inches apart and cloves spaced 4-6 inches apart (depending on the size bulb grown). Larger growers use specialized "cups" on their transplanters to place cloves at similar spacings as allowed by the machinery. Most garlic cultivars are planted 1-1.5 inches deep; Elephant garlic should be planted 22.5 inches deep. Garlic cloves should be set early enough in the fall so that a good root system can develop before the ground freezes, but late enough to prevent shoot emergence above the soil line. A mulch of 2-4 inches of straw at planting will help preserve moisture, discourage frost heaving, and prevent most weeds.

Irrigation
Garlic needs a steady supply of moisture to develop market- sized bulbs. The application of one inch of water per week during dry periods through mid-June will ensure good sizing. Avoid irrigating garlic after this period to encourage maturation and to discourage bulb diseases. For more information on crop irrigation,

consult Agricultural Alternatives: Irrigation for Fruit and Vegetable Production and Agricultural Alternatives: Drip Irrigation for Vegetable Production.

Fertilization
Garlic requires heavy fertilization; for commercial production, 125 pounds of nitrogen, 150 pounds of phosphorus, and 150 pounds of potassium per acre are required. Soil tests should be conducted and phosphorus, potassium, and lime should be applied and incorporated before planting. Manure may be used instead of commercial fertilizers. However, an analysis should be conducted to determine the amount of actual nutrients contained in the manure. To reduce fertilizer runoff, nitrogen applications should be split. Apply one 75-pound application at planting, a 25-pound application at 6-inch height, and the remaining 25 pounds around May 1. Granular fertilizer can be applied by banding or broadcasting; liquid fertilizers can be injected through a drip irrigation system. Apply all topdressings to dry plants at midday to reduce the chance of fertilizer burn.

Cultural Practices
Retail customers pay premium prices for large garlic bulbs. To meet this demand a grower must remove the scape (flower stalk) as soon as it is visible. If the scape is allowed to develop it will compete with the bulb for nutrients, resulting in a reduction in bulb size and quality. Once removed, scapes should be disposed of offsite to limit them as a source of disease inoculum.

Weed Control
Garlic is a weak competitor with other plants and does not thrive in weedy fields. Growers must start with a weed-free planting bed and mulch with clean straw after planting. There are only a limited number of herbicides currently registered for use in garlic. Herbicide recommendations can be found in the most recent issue of the Pennsylvania Commercial Vegetable Production Guide.

Insects and Diseases

Onion thrips are the major insect pest of garlic in the eastern United States and cause a bronzing or whitening of the garlic foliage. Adults and larvae overwinter in clover, alfalfa, and small grain fields. Specific insect management recommendations

for garlic can be found in the Pennsylvania Commercial Vegetable Production Guide. Several diseases affect garlic including basal rot ( Fusarium ), white rot ( Sclerotinia ), and occasionally Botrytis. Long crop rotations and the planting of disease-free stock will limit most of these diseases.

Harvest and Storage

Garlic is ready to harvest when 40-60 percent of the leaves have yellowed (garlic generally has 6 leaves). Garlic maturation is a function of day length. Most varieties are ready by mid-July (with some minor differences between varieties). Early harvests reduce storage quality, while bulbs that are harvested too late will start to split open. Split bulbs have no commercial value and can only be utilized as planting stock. Be sure to discard any planting stock that has blemishes or obvious disease signs. Because garlic is ready to eat after harvest, curing is only important if you intend to store it. For this reason, many growers who market garlic directly to retail customers do not cure it after harvest. If long-term storage is desired, freshly harvested garlic can be cured by placing it on racks with good airflow. The racks should be placed in a location out of direct sunlight and the weather for approximately three weeks or until the outer two leaves are completely dry. Many smaller growers spread their bulbs on the wooden floor of a barn to cure. Once cured, trim the tops and roots and clean the remaining soil from the bulb. The cured bulbs should be placed in clean cardboard boxes or burlap bags and stored at 32-35F and 65-75 percent relative humidity

Onion Production Planting Through Harvest

Crop Selection There are many factors to be considered in selecting a crop for production. A farmers previous experience producing a crop, or the availability of a contract for the purchase of a crop are certainly

factors in the decision. However, there are two factors which always must be considered. Market demand for the period when you could rea-sonably expect to be able to deliver the product to the market using historical data to provide infor-mation of the normal volume and price during that period. The soil type, climate/micro climate, equipment, irrigation capacity and experience to be able to have a reasonable expectation that an acceptable quality product can be delivered to the market during the identified period at a unit cost, which allows the farmer to make a profit at the lower end of the ac-cumulated range of historical price data. If a farmer can satisfactorily answer the questions raised in these two points, he has probably identified a sustainable crop market opportunity. Onion Production USAID-Inma 2 Crop Rotation Crop rotation should be a basic part of any sustainable cropping plan. It is an effective, low cost and widely used cultural practice to prevent or reduce the buildup of populations of soil-borne plant pathogens, weeds and insect pests. An effective rotation sequence includes crops from different families that are poor or non hosts of the pathogen(s) and pests of concern. In general, the longer the rotation, the better the results. A 3- to 5-year rotation is generally recommended. However, from a practical standpoint the number of years and crops to include in a crop rotation will de-pend upon the availability of land, the markets, the se-lection of commercially viable, alternate crops suited to grow in the area, the pathogen(s), and the purpose of the rotation (pathogen prevention versus pathogen reduction). Crop rotation along with the judicious use of appropriate herbicides is also important in controlling the buildup of different weed species. Onions are photoperiod sensitive, which means that varieties initiate bulb formation based on day length. Onions are classified as short day, intermediate day or long day varieties, depending upon the day length which will trigger bulb formation. Varieties listed as short-day onions form bulbs when the day length is between 10 and 12 hours. Intermediate-day varieties form bulbs at 12 to 14 hour days. Long-day onions, on the other hand, begin to form bulbs when the day length is between 14 and 16 hours. Short day onions planted in spring in southern Iraq would start forming bulbs before achieving sufficient plant growth to support sizing the bulb. This would result in very small onions. Day length varies greatly as the distance from the equator increases. Green onions are long day onions grown in an area where the day length will never be long enough to trigger bulb formation. Most of Iraq, with the possible exception of the most northern areas of the Kurdistan region, is most suitable for growing short day onions. The optimum time for planting short day onions in Iraq is September and October, with another window of opportunity to transplant pencil-sized short-day onion shoots in January and February. It is possible to plant intermediate day onions in the Kurdistan region in the spring, but growers would o Onion Production USAID-Inma 4 best to consider either fall planting of seed or transplanting in late inter or early spring.ion. and Preparation The assumption is that the land selected for onion production has been leveled and is suitable for furrow irrigation. However, sprinkler and drip irrigation are much referred systems for the production of onions. Steps in land preparation: Land should be plowed or ripped as deep as possible.

 Prepare a good seed bed, breaking up all clods with a disc and smoothing with a harrow or roller. If the onions are being planted behind a crop, which leaves a large amount of organic residue, the residue should be worked into the soil. Pre-irrigate the field. This will initiate the process of breaking down the residue and germinating weed seeds, which are present. Excessive dry matter in the soil will create problems with precision planting of the onion seed.

Garlic Production Guide GARLIC (Allium sativum L.), otherwise known as bawang, is one of the more popular cultivated Alliums. It is mainly used as a condiment for flavouring meat, fish and salads, in fresh and dehydrated forms. It is also known to lower blood sugar and cholesterol levels. Its many other health-promoting attributes have resulted in medicinal pills, drinks and powders based on garlic extracts. Production and Trade Garlic is grown in about 5,700 ha mainly in Ilocos Region. In 1997, an average production of 15,760t was reported. In 1996, 267.7t valued at P5.35 M were exported to the Netherlands and Singapore while 3,990 t of fresh and processed garlic valued at P68 M were imported. Production Management Strains Ilocos White Batangas Strain Cabuyao Strain Batanes Climatic and Soil Requirements

Garlic grows best in areas with comparatively mild climate. It requires cooler weather during the early stages of growth and dry atmosphere with moderately high temperature for maturation. It can be grown from sea level to over 1,000 feet above sea level. Areas with Type 1 climate that is dry from November to April is best for commercial production of garlic.Garlic can be grown in several types of soil. It grows best in sandy loam and silty loam to clay loam with pH of 5.6-6.8. The soil should be fertile, rich in organic matter, well-drained and maintains good soil moisture supply during the growing period.

Land Preparation A 1-ha production area requires 1,000 kg garlic seed pieces.With thorough tillage, the land is prepared 4-6 weeks before planting. The field is plowed 2-4 times at 7 days interval to improve soil texture. The use of tractor driven implement requires 1-2 plowing and harrowing operations while an animal-drawn harrow needs 4 passings. Apply animal manure at 10-15t/ha prior to bed preparation. Mulch with 3-5 cm layer of rice straw after planting to conserve moisture and control weeds. This method of land preparation is appropriate for upland areas .Zero tillage is usually practiced in lowland rice fields. Cut straw and weeds close to the ground after rice is harvested. Allow soil to dry until desired moisture level is attained. Construct canals around the paddies to make sure that no standing water will stay in the paddy after irrigation or heavy rain.FertilizationIn the absence of soil analysis, a 1-ha production area requires 7 bags of complete fertilizer (14-14-14), 2 bags of urea (46-0-0), 2 bags of superphosphate (018-0) and a bag of muriate of potash (0-0-60). Apply all 0-18-0 and 14-14-14 as basal fertilizer prior to planting. Apply a combination of 46-0-0 and 0-0-60 at 30,50 and 70 days after planting. Irrigation Irrigate lightly but frequently with 25 cm of water per week to provide continuous and uniform moisture supply throughout the growing season. Regulate watering at the onset of bulb formation to ensure proper ripening. Stop irrigation when tops begin to fold over, otherwise, it will result in watery bulbs, increased rotting and reduced keeping quality.2 Pest and Disease Management Purple blotch (Alternaria porri) and Cescospora leaf spot (Cercospora duddiae). Select healthy planting materials. Control humidity within the field with lower panting density and proper irrigation. Spray with compost tea (Compost tea is prepared by fermenting rice compost for 10-14 days. The effluent is sprayed to control foliar diseases). Remove infected leaves.Black mold (Aspergillus niger), basal rot (Fusarium oxysporum) and bacterial soft rot (Erwinia carotovora). Harvest only mature bulbs. Cure harvested bulbs properly. Maintain good air circulation during curing. Packing and storage.Thrips (Thrips tabaci), army worm (Spodoptera exigua) and cutworm (Argotis spp.). Use overhead irrigation, spray with water and soap solution at high pressure. Remove thrips-infested leaves. Spray with hot pepper extract

and spread ash on the soil around the plant at regular intervals to control army worm and cutworm infestation. Manage weeds properly to maintain sufficient population of natural enemies of insect pests. Harvesting Harvest when 75% of the leaves turn yellow and begin to fold over. Pull bulbs manually from the soil at about 90-100 days after planting.PostharvestCure harvested bulbs for 10-14 days under dry shade. Proper drying is essential to minimize diseases during storage and to produce good skin color. After curing, cut leaves 10-12 cm from the top of the bulb. Grade bulb according to size and quality and store in a well-ventilated area. Storage of bulbs layered with lagundi leaves prevents damage caused by storage pests such as cigarette beetles.

Cost and Return Analysis Per Hectare

ITEMS AMOUNT
I. VARIABLE COSTS 113,030 A. Labor (P150/MD) 1,500 Plowing 1,000 Harrowing 1,500 Manure application (4 MD) 600 Fertilization; basal (4 MD) and side-dress (10 MD) 2,100 Preparation of planting material (5 MD) 750 Seedpiece treatment (1 MD) 150 Planting (25 MD) 3,750 Mulching (5 MD) 750 Irrigation (14 MD) 2,100 Spraying (20 MD) 3,000 Weeding (30 MD) 4,500 Harvesting (20 MD) 3,000 Postharvest operations (35 MD) 5,250 Sub-total 29,950 B. Materials Seedpieces (1,000 kg/ha) 50,000 Animal manure (15 t) 15,000 Fertilizers 14-14-14 (7 bags) 2,450 46-0-0 (2 bags) 930 0-18-0 (2 bags) 1,100 0-0-60 (1 bag) 600 Rice straw (20 trailer-load) 3,000

Fuel and oil 5,000 Sub-total 83,0803 II. FIXED COSTS 18,063 Land Rental 5,000 Depreciation 5 pcs. scythe (2 yrs) 63 5 pcs. hoe (3 yrs) 125 3 pcs. shovel (3 yrs) 75 2 knapsack sprayers (5 yrs) 800 Interest on loans at 20% int. p.a. 12,000 TOTAL COSTS 131,093 GROSS INCOME a 200,000 NET INCOME b Y1 = 68,907 Y