3. Mr. Manny Pukyaw, known for his generous heart, made the following donations and payments: Net Taxable Gift Foreign Donor's Tax Philippines P 600,000 Cambodia 400,000 P 23.000 Aruba 200,000 6,500 Total P 1,200,000 P 29.500 Required: Compute for the donor's tax payable assuming Mr. Pukyaw is a (a) resident citizen and (b) non-resident alien