60. Marlon, married on June 5, 2016 died on April 29, 2018 with the following data: Gross estate conjugal, P3,000,000; exclusive, P2,000,000. Said amount includes a land which he received as wedding gift from his father, valued at P540,000. His father mortgaged the land for P20,000 which was paid by Marlon before his death. He mortgaged again the land for P50,000 after marriage but was able to pay only P20,000 until his death. Losses and indebtedness claimed (excluding the unpaid mortgage) amounted to P170,000. The vanishing deduction should be: a. P399,360 b. P384,000 c. P299,520 d. P288,000