. Mr. Arnold Reyes, Filipino citizen, married to Bettina, died on February 14, 2019, leaving the following properties: a. House and lot in Manila- exclusive Zonal Value- 5,000,000 Assessors Value- 4,400,000 Final galing both = pink Unsure = grey b. Real property in Q.C. acquired during marriage- conjugal Zonal Value- 1,500,000 Assessors Value- 2,000,000 c. Family home in Makati City acquired during marriage- conjugal Zonal Value- 2,200,000 Assessors Value- 2,100,000 d. Car acquired during marriage- conjugal FMV- 1,400,000 e. Proceeds of life insurance where estate is beneficiary- conjugal 1,000,000 f. 1,000 shares of ABC Corporation (domestic, not traded in stock exchange)- exclusive NAV/ share- 100 Book value/ share- 50 Deductions in claimed by the estate of Mr. Reyes: Legacy given in favor of Philippine government 300,000 Claims against the estate 100,000 Funeral expenses 180,000 Judicial expenses 600,000 Mortgage attaching to house and lot in Manila 100,00

1.What is the total gross estate. ? 2.What is the total amouny of ordinary deduction? 3.What is share of surviving spouse in the estate? 4.What is the total net taxable estate? 5.What is the estate tax due?