Joffrey Baratheon donated the following properties:

P 200,000 car on January 6, 2020 to his brother. P 900,000 agricultural lot on March 27, 2020 to his uncle/father. P 600,000 house and lot on April 1, 2020 to his girlfriend. P 250,000 cash on July 14, 2020 to his another uncle. P 240,000 building on August 21, 2021 to his friend.

1. Compute for the donor's tax payable as of August 21, 2021. 2. Compute the donor's tax as of July 14, 2020.