A citizen-decedent died in 2020 with the following data: Philippines Germany Gross estate P14,200,000 P4,400,000 Allowable deductions 6,400,000 2,200,000 (excluding standard deductions) Estate tax paid - 150,000 Required: a. How much is the estate tax payable in the Philippines assuming the decedent is a non-resident citizen? b. How much is the estate tax payable in the Philippines assuming the decedent is a non-resident alien?