1. BABY M CORPORATION DONATED SEVERAL PROPERTIES TO SANDRO ORGANIZATION IN 2019. SANDRO WOULD LIKE TO REGISTER THE SAID PROPERTIES UNDER THE NAME OF THE ORGANIZATION BUT THE BIR REFUSED TO ISSUE AN ELECTRONIC CERTIFICATE AUTHORIZING REGISTRATION TO SANDRO ORGANIZATION ON THE GROUND THAT DONOR'S TAX MUST BE PAID FIRST. DO YOU THINK THE BIR IS CORRECT? WHY OR WHY NOT? 2. WHAT ARE THE LIABILITIES OF BABY M CORPORATION IF ANY? WHAT ARE THE LIABILITIES OF SANDRO ORGANIZATION IF ANY? 3. WILL YOUR ANSWER BE THE SAME IF SANDRO ORGANIZATION IS A REGISTERED CHARITABLE INSTITUTION? 4. ASSUMING THAT INSTEAD OF DONATING TO SANDRO ORGANIZATION A DEED OF ABSOLUTE SALE WAS EXECUTED BETWEEN THE TWO WHAT WILL YOU ADVISE BABY M CORPORATION TO MINIMIZED THE TAX IMPLICATION ON THE PART OF BABY M? 5. EXPLAIN THE DIFFERENCE BETWEEN TAX EVASION AND TAX AVOIDANCE