17. Pedro ran a gambling den in the basement of a bar called Apolaki in Intramuros, Manila. His gambling operations consisted of a pastime from the late 1700’s called “Ratting”, where barrels of rats would be released in a fenced-off area for a cat to eat. Bettors would then wager on how many rats would be killed by the cat in a certain given time. As can be easily gathered, this is highly illegal. The apparent illegality did not stop Pedro from making millions of pesos from onsite and online bettors. Needless to say, Pedro did not file an income tax return to report his income. Based on the complaint of the Commissioner of Internal Revenue, the Department of Justice filed an information against Pedro for Failure to File Income Tax Return under Section 255 of the National Internal Revenue Code. In his defense, Pedro argued that the profits from the gambling operations are not income in the first place because declaring such would violate his right against self-incrimination. Hence, he is not required to file any income tax return. Is the argument of Pedro tenable? Explain.