Country A: Net estate of P100,000 and estate tax paid of P3,500; Country B: Net estate of P200,000 and estate tax paid of P5,000; Philippines: Net estate of P200,000. The decedent was a citizen and resident of the Philippines.

9. The estate tax credit for foreign estate tax paid is:

A. P9,000

B. P8,500

C. P8,000

D. P7,000