Mr. C gratuitously transferred to D a truck worth 260,000. Four years later, C died. The truck had no readily available fair market value. However, in the records of D it was found out that the truck has a salvage value of 15,000 and a useful life of 10 years. How much will be included in the gross estate? (xx,XXX.XX) Your answer Mr. G and his wife donated a total of 890,000 to Typhoon Odette victims. How much is the total donor's tax? ( XX,XXX.XX)