Mr. Freeman died leaving the following properties: Bank deposit P 6,000,000 Business interest 12,000,000 Commercial building 20,000,000 Family home, inclusive of P2,000,000 lot 14,000,000 Additional information: · The commercial building was purchased using donations received by Mr. Freeman during the marriage. The same building sustained a P1,000,000 fire loss shortly after Mr. Freeman died. · The lot where the family home stands was received by Mrs. Freeman as inheritance during the marriage. · The commercial building was mortgaged to a bank for P2,500,000. Mr. and Mrs. Freeman paid P500,000 prior to Mr. Freeman's death. There were P100,000 accrued interest at the death of Mr. Freeman. · The spouses were under the absolute community of property. Compute the net taxable estate. P21,950,000 P23,750,000 P20,950,000 P22,950,000