Mr. Naroto, non-resident Japanese, died with the following data:(Current Year)
Exclusive properties, Philippines	P560,000
Conjugal properties, Philippines	420,000
Conjugal properties, Abroad	1,820,000
Deductions claimed:
Funeral expenses	100,000
Judicial expenses	100,000
Notes Payable, notarized	300,000
Accts. Payable, in private instrument	150,000
Losses: occuring 3 mos. After death due to fire(inc. above)	120,000
Donation mortis causa to Makati City Hall (inc. above)	100,000
Family home (inc. above):Abroad	300,000
Medical expenses incurred 1 yr prior to death, with receipts The taxable net estate is:	100,000