Pat Thai died leaving the following properties

House and lot in Cagayan de Oro City (mortgaged for 300,000)P1,250,000

Condo unit in China1,000,000

Car in Philippines70,000

Car in China60,000

Franchise exercised in the Philippines300,000

Franchise exercised in China25,000

Domestic shares, certificate kept in China55,000

Foreign shares, 90% of business in the Philippines60,000

Foreign shares, 35% of business in the Phils, with business situs in Phils.15,000

Foreign shares, 51% of business in the Philippines75,000

Required:

The gross estate if the decedent was not a non-resident alien

The gross estate if the decedent was a non-resident alien (no reciprocity)

The gross estate if the decedent was a non-resident alien (no reciprocity)