Mr. Santos and Mrs. Santos donated a House and Lot with Fair Market Value of P3,000,000 to their son who is about to get married. The property is still subject to a mortgage with still unpaid obligation amounting to P500,000 which their son will should the payment. How much is the donor's tax due and Payable of Mr. Santos? Abarca sold his House and Lot to his friend Bengala for 1,000,000 when its value was 2,500,000. The House and Lot was acquired by Abarca for 4,500,000 in 2015. Compute the donor’s tax due. A decedent was married under the system of conjugal partnership of gains regime. Among the properties in the gross estate were: Land, inherited before the marriage, fair market value P2,000,000. Family home built by the spouses on the inherited land 5,000,000