Mr. Bogart, single, inherited a piece of land from his father with a fair market value of P5,000,000 when inherited. Two and one-half years later Mr. Bogart died still with the same piece of land, at this time with a fair market value of P6,000,000. The gross estate on which, on which the land was part, was P20,000,000. Deductions from the gross estate (excluding family home, standard deduction or amount received/receivable under RA 4917) amounted to P2,000,000. How much is the vanishing deduction?