12-1. Mr. Romeo Ramos, a citizen and resident of the Philippines, made a cash donation of P200,000 to a legitimate son.

How much is the donor's tax?

12-2. Mr. Conrado Ortiz, a citizen and resident of the

Philippines, gifted his children on Christmas day, cash as follows:

To son P100,000

To daughter 100,000

How much was the donor's tax?

12-3. Ms. Armida Lopez, a citizen of the Philippine, residing in Canada, made the following donations on April 2, 2019:

To son, property in Canada with a fair market value of P200,000

To daughter, cash in the Philippines of 150,000

How much was the donor's tax?

12-4. Miss Dolores Domingo, a citizen and resident of

the Philippines, made a cash donation of P500,000 to her best friend.

How much is the donor's tax?

12-5. Ms. Imelda Rojas, a citizen and resident of the Philippines, on one day only, made donations of cash, as follows:

To son P520.000

To daughter-in-law 180,000

How much was the donor's tax?