A&B died in an accident. The husband died a few hours before B died. They left properties owned (community property) with a value of Php. 24,000,000; Property received as gift within the year by A (community property) with a FMV of Php. 4,000,000 when received; and with the same value at the time of death (with a mortgage of Php. 2,000,000 when received, but paid by the time of death) and an obligation of the spouses of Php. 2,000,000. The only remaining relative is the mother of A. In the properties of the spouses was a family of Php. 14,000,000

1. How much is the taxable estate of A?

2. How much is the estate tax due of A?

3. How much is the vanishing deduction for A?