Carlos, a non-resident citizen, died abroad intestate (without a last will and testament) during the taxable year. He left certain properties located in the Philippines and abroad as follows: House and lot Tangible personal properties Intangible properties Philippines P19,000,000 9,000,000 2,000,000 Abroad P20,000,000 8,000,000 In the computation of transfer tax (estate tax), how much shall be included as part of the estate of the decedent?