Juliet, a Filipina made the following donations.

a.To Nick, a land worth P450,000 m Manila.

b.To Rosalee, jewelry worth P100,000 in Japan.

c.To Adalind, PLDT shares amounting to P15Q,000,

d.To Renard, a building in , Italy P I,600,000 mortgaged for P 50,000 assumed by the donee.

e.To Drew, land in Davao worth P300,000

f.P300,000 cash, NB New York to Hank

g.P200,000 receivable,50% condoned by Juliet

She has also transferred the following properties:

Car, Makati P200, 000; P300, 000

Car, Malaysia 300,000; 200,000

Rest House,: Malaysia 1,500,000; 2,500,000

Rest House,: Tagaytay 1,00,000; 2,000,000

26. How much is the gross gift?

a. P5,200,000 c. P4,100,000

b. P4,200,000d. P3,200,000

27. If she is a non-resident Alien, her gross gift is:

a. P3,200,000c. PI, 100,000

b. P I,200,000d. P850,000

28. If she is a non-resident alien, and there is reciprocity law, her gross gift is;:

a. P850,000c. P I,050,000

b. P950,000 d. P700,000