ABC Inc. has an authorized capital stock of P60,000. Under the Revised Corporation Code, which of the following complies with the capital requirements of law for valid incorporation?

The correct choice addresses the requirement under the Revised Corporation Code regarding the capital requirements for incorporation. The capital stock of a corporation must include authorized capital, which is the maximum amount of stock that the corporation is allowed to issue, in this case, P60,000.

For a corporation to be validly incorporated, it needs to meet the minimum requirements for paid-up capital, which typically does not need to reach the full authorized capital amount at the time of incorporation. Essentially, the law allows companies to be incorporated with subscriptions and paid up capital that fall significantly below the total authorized capital.

In the options presented, each scenario shows varying degrees of subscription and paid-up capital. None of the amounts fall below the legal thresholds set for the minimum capital required for incorporation under the Revised Corporation Code. All provided scenarios meet the necessary legal criteria, as long as the company can show that it intends to fulfill its capital obligations going forward.

Thus, any of the options listed indicates that the company has complied with the basic subscription and paid-up capital requirements, making all options valid for incorporation under the law.