Problem Gross Estate For each type of decedent, compute for the gross estate of Mr. Bo if he left the property below: a. Resident Citizen b. Non-Resident Citizen C. Resident Alien d. Non-Resident Alien, With Reciprocity e. Non-Resident Alien, Without Reciprocity 1,500,000 1. Lot in Pakistan 150,000 2. Accounts receivable, debtor in Jolo, Sulu 3. Foreign bonds 2,800,000 4. Building in Quezon City 5,000,000 5. Fishing boat in Nasugbu, Batangas 175,000 6. Car in Pakistan 1,200,000 7. Van in Manila 8. Farm in Lean, Batangas 9. Appliances in Cotabato City 10. Jewelry in Pakistan 1,400,000 550,000 500,000 800,000 11. Shares of stock, domestic corporation 250,000 12. Bank deposit in a Swiss bank 3,000,000 13. Notes receivable, debtor in Pakistan 700,000 14. Copyright exercised in the Philippines 15. Patent used in Paris 2,500,000 4,500,000 16. Franchise used in Sta. Rosa, Laguna 2,000,000 17. Treasury bonds, government corporation 900,000 18. House & lot in Cotabato City 1,000,000 19. Fish pond in Nasugbu, Batangas 20. Mango fruits and trees in Zambales 300,000 21. Obligations by a domestic corporation 850,000 22. Interest in a domestic industry 400,000 23. Library, house in Cotabato City 475,000 250,000 54 Transfer and Business