Raul Dy and Hannah Dy (Husband & Wife) died in an car accident. The husband died a few hours before the wife died. They left properties owned (communal property) with a value of ₱24,000,000; Property received as gift within the year by Raul (communal property) with a Fair Market Value of ₱4,000,000 when received, and with the same value at the time of death, (with a mortgage of ₱2,000,000 when received, but paid by the time of death) and an obligation of the spouses of ₱2,000,000. The only remaining relative is the mother of the husband. In the properties of the spouses was a family home amounting to ₱14,000,000.

1. How much was the estate net taxable estate and estate tax due of Mr. Raul Dy?

2. How much was the gross estate and estate tax due of Mr. Hannah Dy?

(Show your solutions and if you're going to write please write elegibly)