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Mr. Joson died with a receivable from Ms. Roxanne of P350,000. Ms. Roxanne had properties of $175,000 only against payables of $700,000. How much should

Mr. Joson died with a receivable from Ms. Roxanne of P350,000. Ms. Roxanne had properties of $175,000 only against payables of $700,000. How much should be deducted from the gross estate as claim against insolvent person?

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