Jekyll Corporation had the following transactions for the year ended December $31,2021$:

Donated idle land with fair market value of P$1,000,000$ to Akasya Foundation, Inc., a non$-$stock, non$-$profit charitable institution, accredited by Philippine Council for NGO Certification $($PCNC$).$

Transferred building with fair market value of P$5,000,000$ without consideration to Azucena Corporation, its affiliate, located in PEZA special economic zone.

Sold equipment for P$2,000,000$ with fair market value of P$2,250,000$ to Camia Corporation. The selling price was reduced to help Camia sustain its business.

A portion of its land was expropriated by the Local Government Unit $($LGU$)$ of Mabalacat, Pampanga, for road construction. The LGU paid Sampaguita P$5,000,000$ equivalent to the fair market value of said land.

Donated cash for P$2,000,000$ to the LGU of Makati City to be used for educational purposes.

a$)$ Determine the tax exempt donation

b$)$ Determine the taxable donation

c$)$ Assuming that the fair market value of the equipment is $1,750,000,$ determine the taxable donation.

d$)$ Assuming that the fair market value of the equipment is $1,750,000,$ determine the donor's tax due.