5. Buddy died on Octoner 20, 2018. During his lifetime, upon knowing that he had Stage 4 cancer, sold his Fortuner car to his son for P4,500,000. The fair market value of the car at the time of sale is P4,000,000 while it is already valued at P5,500,000 at the time of death. What will be the amount that be added to gross estate?