Liwanag Academy (LA) is a non-stock, non-profit educational institution duly recognized by the Department of Education (DepEd). LA owns a five-hectare parcel of land in Cebu City on which three structures are erected: (a) five classroom buildings used exclusively for K-12 instruction; (b) a dormitory housing full-scholarship students who are unable to afford private accommodation; and (c) a commercial canteen operated by a private concessionaire under a lease contract with LA, with all rental income used exclusively to fund student scholarships. The City Treasurer of Cebu assessed real property taxes on all three structures and the land, arguing that LA is not entitled to tax exemption because it is not a government entity. LA contests the assessment as to all three structures. Rule on each. Explain your answer.