Mr. Lee Min Ho, a citizen and resident of the Philippines, single, head of family, died leaving the following properties and charges thereon:

Land in Antipolo, Rizal	P20,000,000
Car	5,000,000
Land and building (family home)	15,000,000
Personal properties	10,000,000
Actual funeral expenses	2,900,000
Extrajudicial expenses on the partition of the estate	3,000,000
Claims against the estate	5,000,000

The land and car were inherited from the mother 4 1/2 years before, with the following data:

	Land	Car
Fair market value when inherited	P18,000,000	P6,000,000
Full payment on mortgage indebtedness	2,500,000	500,000

Based on the given above, compute for the total gross estate, total deductions, net taxable estate, and the estate tax.