Ninoy died leaving the following properties:

Determine if Conjugal, Exclusive or Gross Estate:

Conjugal Exclusive Gross Estate

1. Value of his interest professional partnership 1,000,000
2. Car in Manila 500,000
3. Bank Deposit 200,000
4. Land in Hawaii, inherited from dead parents 3,000,000
5. Farm in Luzon, inherited by surviving spouse 1,500,000
6. Lot and house in Pasay acquired using

conjugal money of spouse 800,000

7. Properties brought into the marriage by decedent 2,500,000
8. Cash representing income of the land in No 4 300,000
9. Death benefits from SSS 200,000
10. Tax free central bank bonds 900,000
11. Trademark registered in Hongkong 1,200,000
12. Accounts Receivable from debtor residing in

United States 1,800,000

13. Furnitures in Caloocan, purchased from conjugal funds 700,000
14. Fishpond in Dagupan, donated to

surviving spouse during marriage 100,000

15. Proceeds of life insurance, payable to son, irrevocable 3,500,000
16. Proceeds of life insurance, payable executor, irrevocable 1,000,000
17. Proceeds to GSIS Insurance, irrevocable 1,000,000
18. Fair Market Value Shares of stock 400,000
19. Bonds issued by a foreign company which has no

business in the Philippines 500,000

20. Other personal properties in Manila made of