Nicanor is a married man with surviving spouse:

Community Properties:

Real Property located in Manila - Php 5,000,000

Bank deposits Php 5,000,000

Exclusive Properties:

Family Home in Nueva Ecija Php 10,000,000

Other Exclusive properties Php 2,000,000

Community Deductions:

Funeral Expenses Php 500,000

Other Valid Deductions Php 1,000,000

Medical Expenses Php 1,000,000

How much is the estate tax due?