Mr. Donut, is a businessman. He never had a girlfriend since birth because he was so picky with girls and most of his time is consumed in managing his business. During his 61st Birthday, dated, February 29,2020, he met Ms. Sua, a 21 yrs. old insurance agent. At his first glance, he felt something that he never felt before, his heart beats so fast, it was a very magical feeling, all of a sudden he felt in love. The next day, they meet again, and without hesitations, Mr. Donut confessed his feelings and proposed to Ms. Sua and told her " just love me now, and I'll court you forever". Ms. Sua asked for a little more time to decide. Two Days after, Ms. Sua, called Mr. Donut, at 12:45 a.m, and told him, " Forever may not be enough with you" but my answer is YES!. Then, the month after, they celebrated their wedding. While on their way to honeymoon, they had a car accident which resulted to the Injury of a motorcycle Rider Mr. Ry, who turns out to be the ex-boyfriend of Ms. Sua. The two had a child named Xander F. Also, it was revealed that Mr. Ry is suffering with a heart decease and had only 1 more month to live. To pay off the damages caused by the accident, Mr. Donut offered to give Mr. Ry. A house and lot with a market value and zonal value both amounted to P 15,000,000.00, located at Eden, Bayabas, Toril. You are now contacted by Mr. Donut to process the transfer of title. You were asked of a better way to minimize the tax consequence. Discuss and justify your computation. Which among the following options would be best for this situation:

) Mr. Donut will execute a deed of donation to Mr. Ry and Subsequently Execute an Extrajudicial Settlement at the death of Mr. Ry.

) Mr. Donut will Execute a deed of donation directly to the Son of Mr. Ry, Xander F. so that it will no longer be subjected for Estate Tax.

) Mr. Donut will Execute a deed of sale to Mr. Ry with a Selling Price of P 8,000,000.00 and Subsequently Execute Extrajudicial Settlement at the death of Mr. Ry.