A citizen and resident of the Philippines died on October 5, 2010. He was a married and the property relationship during the marriage was absolute community of property. He left behind properties with market values as follows:

Agricultural land	P 100,000
House and lot acquired by inheritance before the marriage 4-1/2 yrs. ago, used as family home (with a FMV of P420,000and a mortgage of P120,000 when acquired: P20,000 was paid by the decedent before he died)	500,000
Jewelry of wife, acquired during the marriage with her income	50,000
Clothes acquired during the marriage , with income during the marriage:
For use of the decedent	60,000
For us of the wife	70,000
Cash on hand and in banks:
Income from unidentified sources	300,000
From a sale at a loss of exclusive property	1,500,000
Received as gift six yrs. ago and before the marriage (current account)	40,000
Other properties:
Owned before the marriage	90,000
Acquired during the marriage	20,000

The gross estate is:

a. P1,560,000 c. P2,660,000

b. P1,100,000 d. P3,660,000