Kiray, a non-resident, Japanese, died on May 1, 2018 leaving the following:

Exclusive properties, Philippines

P 5,600,000

Conjugal Properties, Philippines

4,200,000

Conjugal Properties, Abroad

18,200,000

Claims against insolvent persons

1,000,000

Funeral expenses

200,000

Judicial expenses

850,000

Claims against the estate

1,500,000

Losses: occurring 8 months after death due to fire

1,700,000

Donation mortis causa to Makati City

1,800,000

Family Home (inc. above), located abroad

10,000,000

Standard deduction

10,000,000

How much is the taxable net estate?