Problem 3 (30 points) A donor made the following donations during 2018: To Abel, a car worth 800,000 To Jen, a condominium worth 3,000,000 in Macau To Gore, GJ Company shares (domestic corporation) amounting to 250,000 To Alexa, 100,000 worth of shares of stock of a resident foreign corporation where 90% of its operation is in the Philippines To Earl, a building in Singapore valued at 5,000,000 mortgaged for 2,000,000 assumed by the donee To Hannah, parcel of land in Isabela, 1,500,000 To Chen, 100,000 bank deposit in BPI To Kristine, 100,000 bank deposit in Metrobank, US Branch To Gavrie, 500,000 cash The donor also made the following transfer of properties within the year: Land 1 QC - Land 2-Taguig Land 3 - USA - Car Manila Fair market value at the time of transfer Consideration Received 2,000,000 3,000,000 3,000,000 2,000,000 5,000,000 10,000,000 800,000 1,000,000 Required Determine the amount of Gross Gifts subject to donor's tax assuming the donor is 1. Resident Citizen 2. Nonresident Citizen 3. Resident Alien 4. Nonresident Alien with Reciprocity 5. Nonresident Alien without Reciprocity