62. Atty. ABC, a very wealthy widower, and a good father of four successful lawyers was the president of the 4MMs Club, Baguio City Chapter. In one event sponsored by the club, he was able to meet Ms. XYZ, an 18 year old beautiful young lady. In the first instance their eyes met, they fell in love, and promised to stay with each other's side until the day they die. They got married on February 14, 2014 in the presence of their loved ones. Atty. ABC's total properties prior their marriage amount to P25,000,000. After a year of happily married life, Atty. ABC died due to extreme happiness. The inventory of properties revealed that the fair value of properties Atty. ABC brought into the marriage is now P35,000,000 and earned P100,000 of interest. On the other hand, XYZ was able to acquire a car worth P150,000 out of her money prior their marriage and from her salary as a Chef. They also opened a joint bank account after marriage containing P1,250,000 out of the exercise of their respective professions, Suppose the total ordinary deductions composed of funeral and Judicial expense worth P150,000 , how much will XYZ receive as share in the common properties? * )A. P18,250,000 B. P18,175,000 C. P700,000 () D. Cannot be determined 61. A non-resident alien has the following data on its global donations in 2019: Donor's tax paid in Philippines for his earlier Philippine donations P 350,000; Total Net gift - Philippines 7.000,000; Total Net gift- Singapore 2,000,000; Donor's tax paid in Singapore 400,000. What is the donor's tax still due and payable in 2019? * O A PO ()B. P1,625,000 O C. P55,000 () D. Answer not given