A nonresident citizen decedent, single, had the following data on his death in 2019:
Net estate before standard deduction in the Philippines P5,500,000
Net estate in Singapore 1,250,000
Net estate in Canada 750,000
Estate tax paid in Singapore 72,500
Estate tax paid in Canada 40,000

Required: Compute for the following:
a. Taxable net estate
b. Allowed estate tax credit
c. Estate tax still payable