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) (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 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 100,000 (a) What is the total gross estate, and where will it be indicated in BIR Form No. 1801?