Nicanor, head of the family, died in 2020. The list of his properties is given below:

House and lot (family home) Php 25,000,000

Cash in bank (Philippines) Php 5,000,000

Jewelries Php 5,000,000

Personal properties Php 5,000,000

During settlement of estate, the following information were provided:

Funeral and judicial expenses Php 1,000,000

Claims against estate (unpaid medical expenses) Php 2,000,000

Claims against the estate (loan) Php 2,000,000

Losses Php 2,000,000

How much is the NET DISTRIBUTABLE ESTATE?