Market value date of

Transfer Death Consideration

Revocable transfer:

Coconut plantation P1,500,000 P1,800,000 P1,000,000

Mitsubishi pajero 1,200,000 1,000,000 750,000

Shares of stock 300,000 220,000 250,000

Delivery truck 400,000 450,000 420,000

Townhouse, in contemplation of death

2,000,000 2,300,000 1,500,00

The amount includible in the gross estate is--

A. 1,080,000

B. 1,050,000

C.1,850,000

D. 1,500,000