Nicanor, a Filipino citizen residing in N. Reyes St., Sampeloc Manila made the following donations in 2020 : Net gift in the PH - Php 10.000.000 (gross gift less deductions ) Net gift in Singapore - Php 5,000,000 Donor's Tax paid in Singapore - Php 1.000,000 Net Gift in SoKor- Php 5,000,000 Donor's tax paid in SoKor- Php 100,000 As a CPA he ask you to compute the following 3. Allowable tax credit Donor's tax payable Exercise: Multiple Donation Nicanor made the following donations for the year 2020 : January 30 , 2020 - Php 2.000.000 March 30 , 2020 - Php 1,000,000 August 15 , 2020 - Php 500,000 Discussion question : Nicanor Works in manila. He has a business in Mandaluyong city. He resides in Quezon city. He Made a donation in Makati city. The property he donated is located in Macabeybe Pampanga. The done lives in caloocan city. Where is the venue in filing the donor's tax return