Mr. Inaalat, a citizen of the Philippines and a resident of Quiapo, Manila, died on January 19, 2018, survived by the spouse, leaving properties inherited on June 2, 2015 from his father, and properties acquired during marriage worth as follows:
Land inherited from the father, P12,000,000.
Car inherited from the father, P2,000,000.
House and lot acquired during the marriage (family home), P14,000,000.
Other personal properties acquired during the marriage, P21,400,000.

The following were considered as deductions from the gross estate:
Other claims against the estate, P1,500,000.
The estate of the father of Mr. Inaalat paid the estate tax on the land and car at the fair market values of P9,000,000 for the land and P1,200,000 for the car.

Required: Present the computation of estate tax of Mr. Inaalat.