83. A made the following transfers inter-vivos: To B To C To D To E Cost 100.000 100,000 100,000 100,000 FMV, time of transfer 140.000 100.000 100.000 80.000 Consideration received 100.000 140.000 80.000 10.000 FMV at the time of death 120.000 200.000 70.000 90.000 The amount to be included in the gross estate of A is: a. P160,000 b. P100,000 c. P130,000 d. P110,00085. The taxpayer timely filed his ITR, and paid the tax due as shown therein on April 15, 2018. The BIR subsequently determined that a deficiency tax of P100,000 was still due. The BIR sent a letter of demand and assessment notice asking to pay the deficiency income tax by July 15, 2018. The taxpayer paid only on August 15, 2018. The total amount due on August 15, 2018 (excluding compromise penalty) is: a. 130.667 b. 129,780 c. 115,300 d. None of the above