Mrs. Smith Filipina and married, died in 2017, leaving his estate in favor of his survivingspouse.

The Real estate P20,00,000

Claims against Insolveny following information were made available:

Real property in Quezon City, acquired during marriage. Said property is supported by abarangay certification that the spouses resided in this property at the time of Mr. Musay's death.The fair market value of this property as per latest tax declaration is P15,000,00013,000,000 while the

zonal valuation as of the time death is P 20,000,000,13,000,000 Said real property was held as a mortgagein a loan applied by the spouses. As of the time of death, theoutstanding balance of the

mortgage payable amounted to P5,000,000.Real property in Batangas, inherited by Mr. abokado during marriage, two and half years ago,

from his late father. The fair market mvalue per tax declaration as of his death is20,000P8,000,000 while

the zonal valuation is P1512,000,000. Said property was previously taxed at a value of P10,000,00

when Mr. Musay inherited the property from his father.

Real property in Cavite, donated to Mrs. Musay, 10 years ago (before marriage) by his parents-in-law. The fair market value as per latest tax declaration as of the time of Mr. Musay's death

is P2133,000,00 while the zonal valuation is P004,000,000.

Other exclusive properties of Mr. Musay P1,000,000;; Other properties of Mr. and Mrs. Musay-

P3,000,000. Funeral expenses incurred by the estate during the wake and burial of Mr. Musay

amounted to P1,900,000.

Required: Prepare BIR FORM 1801 PRIOR TRAIN LAW, USING COnjugal PARTNERSHIP OF GAINS