Compute the Gross Estate of Mr. Narsiso if he is a. Resident Citizen b. Non-Resident Alien - without Reciprocity c. Non-Resident Alien - with Reciprocity

Bank deposit at China Bank Ayala Ave., Makati City House & lot in Thailand Building & land on which it stands in Pasay City Trees, plants, growing fruits & land on which they are planted in Baguio City Car in the Philippines Appliances in house & lot in the Philippines Appliances in house 8. lot in Thailand Jewelry in the Philippines Jewelry in Thailand Bank deposit in Zurich, Switzerland House & lot in the Philippines Interest in an industry established in Brisbane, Australia Notes receivable, debtor residing in the Philippines Accounts receivable, debtor residing in Switzerland Fish pand in Laguna Copyright exercised in the Philippines Van in Malaysia Trademark used in Malaysia Obligations issued by foreign corporation with no business situs in the Philippines Franchise used in the Philippines Shell Corporation certificate of stocks kept in a safe in Thailand Globe Telecom certificate of stocks kept in the Philippines Treasury bonds issued by Banako Santaal ng Pilipinas (BSP) Patent exercised in China Foreign shares, 80% of the business is in the Philippines Foreign bonds with business situs in the Philippines Business right in a corporation established in Macau, China Investment in a partnership established in the Philippines Foreign shares 90% of the business is in the Philippines 2,500,000 1,500,000 5,000,000 250,000 350,000 100,000 200,000 600,000 250,000 7,500,000 1,250,000 1,000,000 75,000 87,500 100,000 150,000 400,000 200,000 375,000 350,000 225,000 275,000 425,000 300,000 450,000 325,000 750,000 1.125,000 875,000 Bank deposit at China Bank Ayala Ave., Makati City House & lot in Thailand Building & land on which it stands in Pasay City Trees, plants, growing fruits & land on which they are planted in Baguio City Car in the Philippines Appliances in house & lot in the Philippines Appliances in house 8. lot in Thailand Jewelry in the Philippines Jewelry in Thailand Bank deposit in Zurich, Switzerland House & lot in the Philippines Interest in an industry established in Brisbane, Australia Notes receivable, debtor residing in the Philippines Accounts receivable, debtor residing in Switzerland Fish pand in Laguna Copyright exercised in the Philippines Van in Malaysia Trademark used in Malaysia Obligations issued by foreign corporation with no business situs in the Philippines Franchise used in the Philippines Shell Corporation certificate of stocks kept in a safe in Thailand Globe Telecom certificate of stocks kept in the Philippines Treasury bonds issued by Banako Santaal ng Pilipinas (BSP) Patent exercised in China Foreign shares, 80% of the business is in the Philippines Foreign bonds with business situs in the Philippines Business right in a corporation established in Macau, China Investment in a partnership established in the Philippines Foreign shares 90% of the business is in the Philippines 2,500,000 1,500,000 5,000,000 250,000 350,000 100,000 200,000 600,000 250,000 7,500,000 1,250,000 1,000,000 75,000 87,500 100,000 150,000 400,000 200,000 375,000 350,000 225,000 275,000 425,000 300,000 450,000 325,000 750,000 1.125,000 875,000