Mr. Namayapa, a citizen and resident of the Philippines died on April 4, 2018, survived by the spouse. The property relationship between the spouses was the conjugal partnership of gains. He left the following properties and obligations: Conjugal property, P20,000,000. Exclusive property, P10,000,000. Obligations of conjugal property, P2,000,000. Obligations of exclusive property, P1,000,000. Required: Taxable Net Estate and the Estate