" " P3.2. (CLAIMS AGAINST THE ESTATE/INDEBTEDNESS, CAIP, etc.) The heirs of a resident citizen decedent with a total gross estate of P15,000,000 provided the following data: Receivable from Juan, a debtor Amount collectible from Juan Unpaid taxes on the estate before death Unpaid taxes on the estate after death Unpaid mortgage on the estate Funeral expenses Unpaid loans arising from debt instruments (notarized) Unpaid loans arising from debt instruments (not notarized). Casualty loss P500,000 400,000look 150,000 50,000 200,000 82,000 125,000 75,000 65,000 REQUIRED: Determine the total amount of allowable deduction from gross estate of the decedent including applicable special deduction. K 5.64M