S1 - Nicanor died. The executor, administrator or any of the heirs are required to inform the BIR of such fact within 30 days from date of death.

S2 - Nicanor donated his delivery van to the ABC Foundation, a non-stock, non-profit organization but reserved his right to use the same until such time he needs it. Upon death of Nicanor, the donation is no longer part of the estate if deed of donation is notarized. Group of answer choices Both are true S1 is true S2 is true Both are false