Decedent was a citizen of the Philippines who was Single at the time of death. Compute the vanishing deduction based on the following information that were made available: Properties inherited two-and-a-half years before death: Located outside the Philippines P39009000 Located in the Philippines FMV, when inherited 6,500.,000 FMV, time of death r7.000.,000 Unpaid mortgage on the property when inherited 1,500,000 Unpaid mortgage on the property at the time of death 1.,0009000 Property acquired through own labor 2,000,000 Losses, indebtedness, taxes, etc. (excluding the unpaid mortgage of P1,000,000) 800,000 Transfer for public use (included in property acquired through own labor) 970,000 Medical expenses 800,000