2. Mr. and Mrs. Lacba, citizens of the Philippines residing in Singapore, sold their real property in the Philippines amounting to P8,000,000 to Mr. and Mrs. Cayong for P5,000,000. In addition, they donated the following properties: To son, cash in the Philippines P3,000,000 To daughter in view of her marriage, real properties with FMV of 4,000,000 To grandson, properties in Japan 800,000 To a family friend, properties in Haiti 300,000 Foreign donor's tax paid: In Japan 60,000 In Haiti 15,000 Required: Compute for the donor's tax payable by Mr. Lacba and Mrs. Lacba