Mr. Tino Lha, 65-years-old and a resident citizen, executed a last will and testament on February 1 of the current taxable year indicating the following properties and the corresponding heirs:

30-hectare mango plantation (fair market value)Php18, 000, 000

10-door apartment (fair market value)12, 000, 000

House and lot (fair market value)10, 000, 000

The last will executed provided the following distribution:

30-hectare mango plantation - Casirol Lha, Mother

10-door apartment - Charambho Lha, Father

House and lot - Ruth, legitimate spouse

On June 25 of the same taxable year, Ruth gave birth to twin boys, the first born legitimate children of Mr. Tino Lha. In October 18 of the same year, Mr. Tino Lha met a vehicular accident which caused his immediate death.

Determine the distribution of the properties assuming that the fair market value remain the same and assume further that the total values also represent the net distributable estate.