A resident decedent died on April 1, 2021. He availed of a P500,000 salary loan from ABC Manufacturing Corporation (his employer) by issuing a promissory note during his lifetime. 1. If all the requites in order to be allowed as a deduction as claims against the estate were present, what amount may be deducted from gross estate? (3 points) 2. If the obligation as prescribed as at the time of his date, what amount may be deducted from the gross estate? (3 points) 3. If the loan document (promissory note) was not duly notarized, what amount may be deducted from the gross estate pertaining to the claim? (4 points)