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 estate tax due?