1. Total amount of the exclusive property of the decedent under Absolute Community of Property regime

2. Total amount of the common properties of the spouses under the Conjugal Partnership of Gains regime

Property acquired by decedent prior to marriage Property acquired by surviving spouse prior to marriage Property inherited by decedent during marriage Property inherited by spouse during marriage Income derived from property inherited by the surviving spouse during marriage including income tax of P50,000 Property acquired through labor during marriage Time deposit (interest before death, P40,000 and interest after death, P75,000, are excluded) 700,000 800,000 500,000 300,000 450,000 1,000,000 325,000