An inventory of properties at the point of death of Mr. Monie revealed the following: Exclusive properties of Mr. Monie: 

Jewelry – 800,000 Land, inherited from his brother – 1,500,000 

Exclusive properties of Mrs. Monie: Car – 450,000 

Vacation house, inherited from her ex-husband who died in 2012 – 750,000 

Common properties of Mr. and Mrs. Monie: 

Commercial Building – 2,000,000 

Farmland – 1,500,000 

Question 1: Compute how much the gross estate for Mr. Monie. 

Question 2: Compute how much the gross estate for Mrs. Monie. 

Question 3: Compute how much is the estate tax payable of Mr. Monie 

Question 4: Compute how much is the estate tax payable of Mrs. Monie