A nonresident alien, married, died on September 2018. He left the following: Conjugal properties, Philippines, 5,000,000 Exclusive properties, Philippines, 2,000,000 Conjugal properties, USA, 10,000,000 Exclusive properties, USA, 5,000,000

The following deductions were claimed: Actual funeral expenses, 1,250,000 Judicial expenses, 800,000 Claims against the estate, 1,725,000 Transfer for Public Use, 200,000 Medical expense, 875,000

Included in the Philippines gross estate (conjugal) were the following: Domestic shares, 500,000 Share in a partnership, 1,000,000 Other tangible personal properties, 3,500,000 The Philippine exclusive properties were all tangible personal properties. These included a car, which was inherited 3 years before the present decedents death, and had a fair market value of 500,000. Required Determine the following: 1. Exclusive Property of the Decedent 2. Community Property 3. Taxable Net Estate 4. Estate Tax Due

it needs to apply train law