|. Mr. B, a resident of Quezon City, engaged you as counsel to assist him in acquiring the house and lot being sold by Ms. 8, also a resident of Quezon City, which lot is covered by Transfer Certicate of Title No. 54321, with an area of 500 square meters, located at Barangay 123, Quezon City, Philippines (subject property). At the meeting where Mr. B, Ms. S, and you were present, the following terms and conditions were agreed upon: 1. the purchase price for the subject property is 1950,000,000.00; 2. Ms. S will pay the capital gains tax and documentary stamp tax arising from the sale, as well as the real estate taxes up to the date of the sale, within thirty (30) days from execution of the deed of sale, while the rest of the expenses to effect the transfer of title will be shouldered by Mr. B; and 3. Ms. 8 gave the assurance that the subject property would be free from any occupant/s within the same thirty-(30) day period. The Deed of Absolute Sale was scheduled to be signed by the parties on November 24, 2018 in Quezon City. On December 27, 2018, Mr. B visited the subject property and found out that Ms. S's brother, Mr. C, was still occupying the same. Furthermore, on the same day, Mr. B checked with the Bureau of Internal Revenue and discovered that the capital gains tax and the documentary stamp tax remained unpaid. Disappointed with the failure of Ms. S to duly fulll her obligations based on their contract. Mr. B asked for vour assistance regarding this matter