Mr. Pu Manaw, resident, decendent, married, died, leaving the following properties:

Real and personal properties acquired during the marriage P3,000,000

House and lot inherited from his father one year and 3 months before he died (FMR when inherited P1,500,000) used as the family home P2,000,000

Car purchased with cash received as gift from his mother during the year he died P500,000

Cash (inclusive of P500,000 received as inheritance from the father) P1,500,000

The following obligations and expenses were also made available:

Claims against conjugal properties P600,000

Unpaid mortgage on the inherited house and lot (original mortgage was for P600,000) P100,000

How much is the total vanishing deductions? SHOW YOUR COMPLETE SOLUTIONS