A resident citizen, married, who was under absolute community of properties died on October 15, 2021. His executor provided the following information: Real property inherited during marriage P55,000,000, Real property abroad given as gift by his uncle during marriage 15,000,000, Land received as donation during the marriage 5,000,000, House built on the donated land using communal fund 9,000,000, Income from the real property received as gift 1,000,000, Real property received by the surviving spouse before the marriage 18,000,000, Real property acquired by the spouses during the marriage 15,000,000, Personal properties acquired during the marriage 10,000,000, Donation mortis causa to the City of Manila 1, 500,000. The following were considered as deductions from the gross estate: Actual funeral expenses P1, 000,000, Judicial expenses 1,500,000, Medical expenses 2,000,000, Obligations incurred that benefited the community properties 2,500,000, Claims against an insolvent debtor 500,000 , Unpaid mortgage on inherited land (originally P2,000,000 during inheritance) 600,000 , Loss of vehicle due to theft on December 31,2021 (part of personal properties: acquired during marriage) 3,000,000, Unpaid realty tax on real property, before death, received as gift from his uncle 300,000 Additional information: The value of the real property at the time of inheritance was P3,000,000, received 3 years before death. The value of the real property received as gift (4) 1/2 years before death) from his unde was P10,000,000 at the time of donation. The donated land (received 6 years before death) and the house built on it were certified by the Barangay Captain as their family home. Questions: Determine the following: Gross exclusive properties 21,000,000, Gross community properties 57,500,000, Vanishing deduction, Deduction for family home, Share of the surviving spouse, Estate tax payable