(Solve the following problems base on the business taxation laws of the Philippines)

Che-che, a resident citizen, died on August 15, 2020. Details regarding her gross estate, are presented below: Value at the Death of Che-che Conjugal property P4,500,000 House, exclusive property of Che-che 1,500,000 Other exclusive property of Che-che 1,200,000 Amount Actual funeral expenses incurred P250,000 Judicial expenses, incurred evenly for 12 480,000 mos. Deductible claims against insolvent persons 420,000 Loss from claims against insolvent persons 140,000 Insured loss from earthquake 200,000