Ms. Abby and Mr. Gail, both Filipino, are high school sweethearts. After graduating from college in 1964, they started living together. They bought properties under their names and started a family. They had children named Harlene and Charmaine. Sometime in 2020, Mr. Gail met Ms. Lian, a young beautiful and seductive lady. He fell in-love at first sight. He left his family and started living with Ms. Lian. In 2022, Mr. Gail and Ms. Lian got married. During their honeymoon, Mr. Gail suffered a heart attack. He died.

The following are the properties of Mr. Gail at the time of his death.	Amounts in PHP
1. Land and Building in Makati bought with Ms. Abby in 1978	100,000,000.00
2. Condo in New York bought with Ms. Abby in 1988	25,000,000.00
3. Shares of stock in Avaya Corp.	10,000,000.00
4. Vintage Car Ford 1969 Ford Mustang	2,500,000.00
5. Rental Income from the property in New York deposited in PH Bank	10,000,000.00
7. Cash in Bank owned jointly with Ms. Abby	150,000,000.00
8. House and lot inherited from his parents in Manila	15,000,000.00

How much is the share of surviving spouse, if any?

How much is the taxable net estate of Mr. Gail?

How much is the estate tax payable due from the estate of Mr. Gail?