5. During the current taxable year, Bobby made the following donations: March 15 To Rafael, his legitimate son, on account of his marriage on January 12 of the same year, a house and lot not classified as a capital asset, currently valued at P3,500,000 July 1 - To Josephine, his legally adopted daughter, on account of her marriage two years ago, a commercial building not classified as a capital asset with a fair market value of P2,800,000. a. Determine the following: Donor's tax on the March 15 donation b. Donor's tax on the July 1 donation 6. Mr. and Mrs. Tulingan, resident citizens, have made the following donations during the current taxable year: January 18 A house and lot, not calssified as a capital asset, valued at P2,800,000 to their son as a wedding gift held on December 15 last year from conjugal properties April 12 - Cash amounting to P800,000 to the sister of Mrs. Tulingan from her exclusive property August 20 - A commercial building, not a capital asset, with a fair market value of P3,500,000 as a gift to their daughter's wedding on December 10 of the current taxable year from conjugal properties Determine the total amount of donor's tax to be paid on the above donations