1.) On May 22, 2010, Nicanor bought house and lot valued at Php 10,000,000 paying 20% down-payment with the balance payable in 10 years. On September 30, 2019, Nicanor died. The fair market value at the time of death is Php 12,000,000. Inday, the sole heir, after paying the corresponding estate tax, acquired the property and assumed the mortgage balance of Php 1,000,000. In August 2021, Inday died. At the time of her death, the balance of the mortgage is Php 600,000. Inday's total gross estate is Php 15,000,000 including the house and lot she inherited from Nicanor which was valued at Php 13,000,000. The following are expenses / deductions paid/payable to be taken from the estate Unpaid mortgage - Php 600,000 Losses Php 500,000 Total unpaid taxes - Php 100,000 Claims by hospitals on unpaid medical bills - Php 1,000,000 Donation to the City Government for Public Use - Php 1,000,000

ques 1: How much is the Proportionate Deduction?

ques 2: How much is the Deductible Vanishing Deductions?