Mr Jose Peralta, a Filipino merchant residing in Greenhils, made the following gifts in 2021 and 2022.

On January 31, 2021, to his legally adopted son Teddy, a bungalow in Sta Mesa, valued at 240,000 on account of marriage to Susan, which was held on January 6, 2020.

On May 3, 2021 to his brother Gregory, a parcel of land in Makati, valued at 450,000 with unpaid mortgage of 10,000.

On June 17, 2021 to his daughter Chie the sum of P50,000 on accou t of marriage to Jun Salvador on June 22, 2008.

On October 1, 2021 to his sister Beth, a resident of California, his Toyota car model 1988, Long Beach, California valued at 150,000.

On January 18, 2022, to Jess Casino, a close friend, a jade ring valued at 300,000 as birthday gift.

Compute the donors tax due on each donation