Mr. Mo Filipino citizen, married died on February 2018 leaving the following properties; a. Family Home (conjugal property with unpaid mortgage 1M) 30,000,000 b. Other real and personal properties 14,000,000 c. Exclusive properties 5,000,000 Expenses: Funeral Expenses 500,000 Other Conjugal Ordinary deductions 1,000,000 Medical Expenses 600,000.

13 I. How much is the total gross estate of Mr. Mo? _______________ 

14 II. Allowable ordinary deductions is? _______________ 

15 III. The net taxable estate? ____________ 

16 IV. Estate tax due and payable?___________