A

Land in Italy (with 1 million unpaid mortgage)	2,000,000
Land in Davao City, (zonal value of 750,000)	500,000
Franchise in USA	100,000
Receivable from debtor in Phil	50,000
Receivable from debtor in USA	100,000
Bank deposit in Phil	20,000
Bank deposit in USA	80,000
Shares of stock of PLDT, Phil	75,000
Shares of stock of ABC, foreign corporation 75% of the business in the Phil	125,000
Other personal properties	300,000

1. If the decedent is a non-resident citizen his gross estate is?

2. If the decedent is non-resident alien his gross estate is?

3. If the decedent is non-resident alien with reciprocity law, his gross estate is?

B

Building, USA	5,000,000
House and lot in Bulacan (500 sq meters) zonal value is 10,000 per sq meter	4,500,000
Life insurance proceeds, beneficiary is the wife, the administrator, irrevocable	500,000
Life insurance proceeds with another company beneficiary, his nephew, irrevocable	200,000
Claims against a debtor who died a year ago (50% collectible)	50,000
Death benefits from US Veteran Administration	100,000
Death benefits from SSS	40,000
Exclusive property of his surviving wife	2,000,000

He also transferred mortis causa the following:

	Selling Price	FMV at time of transfer	FMW at time of death
Car, Manila	500,000	1,000,000	800,000
Land, Manila	1,500,000	2,000,000	1,000,000
Land, USA	2,000,000	1,800,000	3,000,000

1. If the decedent is a non-resident citizen his gross estate is?

2. If the decedent is non-resident alien his gross estate is?

3. If the decedent is non-resident alien with reciprocity law, his gross estate is?