Nicanor made the following donations to his children in 2021: . To Jose - Agricultural land in Nueva Ecija (Zonal value Php 5 Million; Assessed value Php 4 Million) made on January 31, 2021. To Boni - New car worth Php 5 Million made on March 22, 2021 To Goyo - Cash in the amount of Php 5 Million made on April 19, 2021 . How much is the donor's tax to be paid on January 31, 2021