Mr. A, single, died leaving behind the 10 points following properties:* Receivables in the Philippines From a friend whom there is no possibility of recovery 400,000.00 From a sister who is insolest (ratio of assets to lies is 1:4) 400,000.00 Amounts under insurance contracts in the Philippine Life insurance taken over his own ide his mother is the revocable beneficiary Life insurance taken over his own lide estate is the irrevocable beneficiary 1.800.000.00 2,000,000.00 Groups taken by the employer father is the revocable beneficiary 1.200,000.00 Shares of stocks from Boracay Corp, a domestic corporation 80% of operations is in Ma (net of 200,000.00 cription 2.500.000.00 Shares of stocks from Mac Corps formign corption 80% of operations is in Boy (net of 100,000.00 paid subcription) Real property in Mas (net of 300,000.00) 0 234,000 352,176 10,200,00 1,500,000.00 1,000,000.00 How much is the gross estate if Mr. A is a resident citizen 0 0 0 decedent? How much is the gross estate if Mr. A is a non- resident alien decedent, without reciprocity? How much is the gross estate if