Mr. Minamalas died leaving properties, with their corresponding values, and obligations, that follow:
Land, inherited during marriage, 18 months before death (with fair market value of P12,500,000 when inherited and P13,500,000 at the time of death. This property is also subject to a mortgage amounting to P1,900,000 when inherited P1,500,000 of which was paid by Mr. Minamalas before he died.
Residential house and lot acquired during the marriage (family home), P12,000,000.
Personal properties acquired during the marriage, P15,000,000.
Claims against conjugal properties, P800,000.
Unpaid mortgage on inherited land, P400,000.

Required:
1. Compute the taxable gross estate.
2. Compute the vanishing deduction
3. Compute the Share of surviving spouse
4. Compute the estate tax