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

A decedent left the following properties: Properties Amount in Php Bank deposit in Japan 80,000 Franchise in Japan 100,000 Land in France (with PhP1 million unpaid mortgage) 2,000,000 Land in Benguet Province (acquisition cost) 500,000 Other personal properties 300,000 Receivables from debtor in Philippines 70,000 Receivables from debtor in Japan 100,000 Shares of stocks of ABC, foreign corporation, 75% of the business in the Philippines 125,000 Shares of stocks of PLDT, Philippines 75,000 Zonal value of the land in Benguet 750,000