1. Aliguyon, a non-resident citizen donor, made the following donations: April 20, 2020 - To Phun Ki, a property in Indonesia (donor's tax paid in Indonesia, P70,000), fair market value, P500,000. May 5, 2020 - To Baguilat, an electoral candidate for Philippine Senator, P1,000,000 for his campaign August 13, 2020 - To Kilacio, sister in the Philippines, a personal property worth P200,000. December 22, 2020 - To Bugan, fiancee in the Philippines, a property with an unpaid mortgage of P50,000 assumed by Bugan, fair market value of P450,000. January 1, 2021 - To his father Pumbakhayon, cash of P3,000,000. Required: Compute the donor's tax payable/refundable for years 2020 and 2021