A married resident alien, died on October 15, 2018. He was under absolute community of properties. His estate provided the following information: Real properties inherited before marriage from his father who died 3 years 500,000 before the present decedent's death Real property given as gift by his uncle during marriage 4 12 years before 1,500,000 the present decedent's death Land inherited during the marriage form an aunt who died 6 years before 10,500,000 present decedent's death House built on the inherited land using communal fund 900,000 Cash income from the real property received as gift 100,000 Real properties received by the surviving spouse before marriage 1,800,000 Real properties acquired by spouse during the marriage 1,500,000 Movable properties acquired during marriage 1,000,000 The following were considered as deduction from gross estate: Actual Funeral expense P100,000; Judicial Expense P150,000; Medical Expense P200,000; Obligations incurred before marriage that benefited the community properties P250,000; Claims against an insolvent person debtor P50,000; Unpaid mortgage on inherited land P100,000; Loss of car through theft on December 31, 2018 (part of personal-movable properties acquired during marriage) P300,000; Unpaid realty tax on real property received as gift from his uncle P30,000. The value of the real properties at the time of inheritance was P300,000. The value of the real properties received as gift from an uncle was P1,000,000 at the time of donation. The inherited land and the house built on it were certified as the family home of the decedent and his family in the locality where they were situated