Juliet, a Filipina made the following donations. a. To Nick, a land worth P450,000 in Manila. b. To Rosalee, jewelry worth P100,000 in Japan. c. To Adalind, - PLDT shares amounting to P150,000. d. To Renard, a building in Italy P1,600,000 mortgaged for P 50,000 assumed by the donee. To Drew, land in Davao worth P300,000. f. P300,000 cash, PNB New York to Hank g. P200,000 receivable,50% condoned by Juliet She has also transferred the following properties; Selling Price FMV Car, Makati P200,000 P300,000 Car, Malaysia 300,000 200,000 Rect House. 2,000,000 Rest House, Malaysia 1,500,000 2,500,000 26. How much is the gross gift? a. P5,200,000 C. P4,100,000 b. P4,200,000 d. P3,200,000 27. If she is a non-resident Alien, her gross gift is: a. P3,200,000 C. P1, 100,000 b. P1,200,000 d. P850,000