Jeon Jungkook, a resident and citizen of the Philippines, made the following donations in the Philippines:

$$ Cash amounting to PHP $500,000$ to Park Seo Joon last February $14,2022$;

$$ Land to Song Joong Ki last March $30,2022$ with the fair market value of PHP $2,000,000$ as determined by the CIR, and a fair market value of PHP $3,500,000$ according to the City Assessors of Pasig. Attached to this property is an unpaid

realty property tax amounting to PHP $750,000$;

$10,000$ listed shares with a quoted high value of PHP $600$ per share and the quoted

low value of PHP $300$ per share on August $8,2022$;

$$ Car, received as a gift from his mother, amounting to PHP $1,000,000$ on

November $11,2022$;

$$ Cash to the Philippine Red Cross amounting to PHP $600,000$ on December $15,2022.$

a$)$ Compute for the total gross donations for the taxable year $2022.$

b$)$ Compute the donor's tax due and payable on February $14,2022.$

c$)$ Compute for the donor's tax payable on August $8,2022.$

d$)$ Compute for the donor's tax payable on November $11,2022.$

e$)$ Compute for the donor's tax payable on December $15,2022.$