Mr. Filbert Ebora, single and a non-resident alien, died of a heart attack on January 15, 2020, leaving the following properties in favor of his heirs, Glark, Rhonabelle, Reyman, and Ejhay:

Gross estate within the Philippines	P30,000,000
Gross estate outside the Philippines	20,000,000
Funeral expense	500,000
Judicial and administrative expenses	2,000,000
Claims against the estate	5,000,000

His gross estate include family home valued at P8,000,000

REQUIRED:

1. Compute for the correct estate tax due
2. Fill-up the Estate Tax Return based on the following information:
   1. TIN: 067-899-004-000
   2. RDO: 058
   3. Address: Talaga East, Mabini, Batangas 4202
   4. Name of Executor: Goh Ster J. Plata
   5. Email: Fhilbhert_Bhosxh@yahoo.com
   6. Availing Tax Treaty?: No
   7. Item 15: All items No