Sowon, a Filipino citizen and unmarried, died on December 31, 2019 and left the following properties. Real and personal properties 16,000,000 Family home 7,000,000 Actual funeral expenses 200,000 Judicial expenses 250,000 Unpaid real estate tax 200,000 Actual medical expense 500,000 Claim against insolvent person 200,000 Claim against the estate 150,000 Compute for the following:

a. Gross Estate (5 points)

b. Ordinary Deductions (2 points)

c. Special Deductions (3 points)

d. Total Deductions (2 points)

e. Net Taxable Estate (5 points)

f. Estate Tax Due (3 points)